Subsection 204.94(2)
Variable A
Paragraph (a)
Subparagraph (a)(ii)
Administrative Policy
6 April 1999 Income Tax Severed Letter 9906196 F - REEE - SENS DE AUTRE SOUSCRIPTEUR
"plan under which there is no subscriber" refers to where, following the death of an individual, there is no subscriber under paras (a) and (b) of the definition of subscriber in s. 146.1
For the purposes of paragraph (b) of variable A of subsection 204.94(2) of the Act, Regarding the meaning of "plan under which there is no subscriber," the Directorate indicated that this referenced where, following the death of an individual, there is no policyholder under paras (a) and (b) of the definition of policyholder in s. 146.1.