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  1. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 270)
    Marginal note:Definitions
    •  (1) The following definitions apply in this Part.

      documentary evidence

      documentary evidence  includes

      • [...]

      • (b) with respect to an individual (other than a trust), any valid identification issued by an authorized government body that includes the individual’s name and is typically used for identification purposes;

      group cash value insurance contract

      group cash value insurance contract  means a cash value insurance contract that

      • [...]

      • (b) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender and smoking habits of the member (or class of members) of the group. (contrat d’assurance de groupe avec valeur de rachat)

      TIN

      TIN  means

      • (a) the number used by the Minister to identify an individual or entity, including

        [...]

      • (b) in respect of a jurisdiction other than Canada, a taxpayer identification number used in that jurisdiction to identify an individual or entity (or a functional equivalent in the absence of a taxpayer identification number). (NIF)

    [...]



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