Section 12

Section 50 of the principal Act is amended by substituting for paragraph (3)(b) the following:

“(b) where the wife makes an election under subsection 45(2)

or where the wife has no total income for the year of assessment to which the relevant year relates any premium for any insurance or deferred annuity within the meaning of paragraph (a) which is paid by the wife in the relevant year shall be deemed to have been paid by the husband;”.

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