Income Tax Act — I-3.3 248
mpôt à l’investissement ) joint spousal or common-law partner trust means a trust to which paragraph 104(4)(a) would apply if that paragraph were read without reference to subparagraph 104(4)(a)(iii) and clause 104(4)(a)(iv)(A); ( fiducie mixte au profit de l’époux ou du conjoint de fait ) lawyer has the meaning assigned by subsection 232(1); ( avocat ) legal representative of a taxpayer means a trustee in bankruptcy, an assignee, a liquidator, a curator, a receiver of any kind, a trustee, an heir, an administrator, an executor, a liquidator of a succession, a committee, or any other like person, administering, winding up, controlling or otherwise dealing in a representative or fiduciary capacity with the property that belongs or belonged to, or that is or was held for the benefit of, the taxpayer or the taxpayer’s estate; ( représentant légal ) lending asset means a bond, debenture, mortgage, hypothecary claim, note, agreement of sale or any other indebtedness or a prescribed share, but does not include a prescribed property; ( titre de crédit ) LIA policy means a life insurance policy (other than an annuity) where (a) a particular person or partnership becomes obligated after March 20, 2013 to repay an amount to another person or partnership (in this definition referred to as the “lender”) at a time determined by reference to the death of a particular individual whose life is insured under the policy, and (b) the lender is assigned an interest in (i) the policy, and (ii) an annuity contract the terms of which provide that payments are to continue for a period that ends no earlier than the death of the particular individual; ( police RAL ) licensed annuities provider has the meaning assigned by subsection 147(1); ( fournisseur de rentes autorisé ) life insurance business includes (a) an annuities business, and (b) the business of issuing contracts all or any part of the issuer’s reserves for which vary in amount depending on the fair market value of a specified group of assets, carried on by a life insurance corporation or a life insurer; ( entreprise d’assurance-vie ) life insurance capital dividend has the meaning assigned by subsection 83(2.1); ( dividende en capital d’assurance-vie ) life insurance corporation means a corporation that carries on a life insurance business that is not a business described in paragraph (a) or (b) of the definition life insurance business in this subsection, whether or not the corporation also carries on a business described in either of those paragraphs; ( compagnie d’assurance-vie ) life insurance policy has the meaning assigned by subsection 138(12); ( police d’assurance-vie ) life insurance policy in Canada has the meaning assigned by subsection 138(12); ( police d’assurance-vie au Canada ) life insurer has the meaning assigned by this subsection to the expression life insurance corporation ; ( assureur sur la vie ) limited partnership loss has the meaning assigned by subsection 96(2.1); ( perte comme commanditaire ) limited-recourse amount means an amount that is a limited-recourse amount under section 143.2; ( montant à recours limité ) listed international agreement means (a) the Convention on Mutual Administrative Assistance in Tax Matters , concluded at Strasbourg on January 25, 1988, as amended from time to time by a protocol, or other international instrument, as ratified by Canada, or (b) a comprehensive tax information exchange agreement that Canada has entered into and that has effect, in respect of another country or jurisdiction; ( accord international désigné ) listed personal property has the meaning assigned by section 54; ( biens meubles déterminés ) low rate income pool has the meaning assigned by subsection 89(1); ( compte de revenu à taux réduit ) majority-interest partner , of a particular partnership at any time, means a person or partnership (in this definition referred to as the “taxpayer”) (a) whose share of the particular partnership’s income from all sources for