translate English to French: • The taxpayer is an individual and the interest in the policy was acquired more than five years before the taxpayer became resident in Canada. However, this exception does not apply if premiums in excess of the level originally contemplated under the policy have been paid within 5 years of the policyholder becoming resident in Canada or while the policyholder was resident in Canada.
• le contribuable est un particulier et a acquis l’intérêt dans la police plus de cinq ans avant de devenir un résident du Canada.