Page 1 of 16 Term Insurance Riders Administration rules and guidelines document October 17, 2017 Prepared by: Individual Life & Health Product Development and Marketing
Page 2 of 16 About this guide: This guide reflects information and administration rules for term life insurance riders currently offered by Equitable Life and is for information purposes only. All efforts have been made to ensure the accuracy of the information contained in this guide. The policy contract will govern in all cases. The terminology of premium used for term riders in this guide is also in reference to charges that apply for term riders on universal life policies where charges are deducted monthly for coverages regardless of the premium mode. Differences in the two are specifically noted. Information provided in this guide is based on government legislation and taxation regulations effective January 1, 2017. Legislation and regulations are subject to change and any changes will affect both new and existing policies. WHO TO CONTACT For information on how other changes will be handled or other questions about this communication, contact your Regional Sales Manager or your Equitable Life Advisor Service Team. By Phone: 1-800-668-4095 By email: western-service@equitable.ca (BC, AB, SK, MB) eastern-service@equitable.ca (ON, QC, NB, NS, PE, NF)
Page 3 of 16 TABLE OF CONTENTS Term life insurance riders available at issue... 4 10 year and 20 year term life insurance riders... 4 Term 30/65 term life insurance riders... 4 Term life insurance riders available after issue... 4 Issue ages... 5 Premium structure and expiry... 5 Premiums... 5 Minimum and maximum face amounts... 6 Premium banding... 6 Preferred underwriting... 6 Risk classes... 7 Coverage options... 7 Policy fee... 7 Plan changes term riders... 7 Adding a term rider to an existing policy... 8 Backdating a term rider... 9 Increasing the amount of a term rider coverage... 9 Decreasing a term rider coverage... 9 Smoker status changes... 10 Reinstatement of a term rider... 10 Cancellation... 11 Conversion... 11 Benefit amounts... 12 Preferred risk classes... 12 Disability waiver... 12 Partial conversion... 13 Backdating the converted policy... 13 Exchanges... 13 Separate term life policy option... 14 Termination/expiry of the base policy (coverage continuation)... 15 Commissions... 16
Page 4 of 16 Term life insurance riders available at issue Term life insurance ( term ) riders are an option available to provide additional temporary life insurance coverage on the life insured under a single life policy. Addition of term rider coverage to a policy is subject to availability and the administration rules and practices in effect at the time of application. 10 year and 20 year term life insurance riders 10 year and 20 year renewable and convertible term life insurance coverage can be added as riders at issue to single life universal life, whole life, critical illness or term life plans, subject to availability and underwriting approval. Term 30/65 term life insurance riders Term 30/65 life insurance coverage is available as a rider at issue to any single life Equimax Estate Builder or Equimax Wealth Accumulator whole life plan, subject to availability and underwriting approval. Term 30/65 life insurance coverage is not currently available as a rider on universal life or critical illness plans. Multiple term rider coverages may be added to the same policy at issue to provide different layers of temporary coverage to meet different insurance needs. Term riders are not available on Final Protection Simple Issue Whole Life or Living Protection Simple Issue Critical Illness plans. Term life insurance riders available after issue The availability to add a term rider to an existing policy depends on the tax status of the policy. A policy with a G2 tax status is subject to tax legislation in effect prior to January 1, 2017. A policy with a G3 tax status is subject to tax legislation effective January 1, 2017. For policies issued with a G2 tax status: Term riders cannot be added in order to protect the tax status of the original policy. If additional term insurance coverage is required, the coverage will be set up as a stand-alone policy with a separate policy fee, using attained age and current rates, and will be subject to the administration rules and practices in effect at that time. For policies issued with a G3 tax status: Term riders can be added to the original policy using attained age and current rates, and will be subject to the administration rules and practices in effect at that time. See the section Adding a term rider to an existing policy for more details.
Page 5 of 16 Issue ages 10 YRCT: 18-75 20 YRCT: 18-65 Term 30/65: 18-55 Premium structure and expiry 10 year and 20 year renewable and convertible term riders Premiums are guaranteed at issue and will automatically renew at the end of each renewal period. The premium due will increase at each renewal. The term rider will automatically renew for the same renewal period (either 10 or 20 years). The only exception is the last renewal period, which may not be a full period because the rider expires at age 85 of the life insured by the rider. Term 30/65 riders Guaranteed level premiums are payable to the later of year 30 of the term rider coverage and age 65 of the life insured by the rider. The rider does not renew and expires at the end of the premium payment period. Premiums Premium rates for term riders are guaranteed at issue. Premium rates for term riders vary by issue age, face amount, gender and risk class for each individual insured, and by product. The annual premium is calculated based on this rate and the amount of term rider coverage. To determine the monthly premium for a term rider a factor of 0.09 is applied to the annual premium. Therefore, the annual premium for a term rider added to whole life, critical illness or a term policy is less than 12X the monthly premium; essentially, a discount applies if the premium payment is annual. Annual premiums for term riders on universal life plans are equal to 12X the monthly premium. On universal life policies, charges are taken monthly for coverages on the policy regardless of whether premiums are paid annually or monthly, and the annual pay discount that applies to whole life, critical illness and term policies (the annual premium is less than 12X the monthly premium), does not apply on universal life. o The monthly premium for a term rider added to universal life will be the same as the monthly premium for the same term rider added to whole life. o The annual premium for a term rider on universal life will be higher than the annual premium for the same term rider added to whole life even though the underlying rate used to calculate the premium is the same. The method of premium payment for a term rider must match the method of premium payment of the base plan. All new policies have either an annual premium payment or a monthly pre-authorized debit (PAD) premium payment. Older policies may have semiannual, quarterly or another method of premium payment that is no longer available.
Page 6 of 16 Requests to add a term rider to a policy with one of these older methods of premium payment can be accommodated. There is no minimum premium requirement for a term rider. Minimum and maximum face amounts Minimum amount: $50,000 Minimum amount to be eligible for preferred rates: $500,000 Maximum amount: $10,000,000 Premium banding The following premium bands apply for term insurance riders: Band 1: $50,000 - $99,999 Band 2: $100,000 - $249,999 Band 3: $250,000 - $499,999 Band 4: $500,000 - $999,999 Band 5: $1,000,000 - $2,499,999 Band 6: $2,500,000+ Preferred underwriting To qualify for preferred rates the term rider must have a minimum coverage amount of $500,000. Standard non-smoker or smoker rates apply to coverage amounts under $500,000. Each term rider is considered separately in determining the premium rate that applies even if it covers the same life insured. If more than one term rider applies to a life insured, premiums are based on the band applicable to each individual rider coverage amount, not the total of the combined coverage amounts. If a substandard rating applies to the insured life, preferred risk classes are not available and standard smoker or non-smoker classes will apply. If the term riders are applicable to a life other than the base life insured, the class of risk is based on the attributes of the additional insured person.
Page 7 of 16 Risk classes All term insurance riders will be assessed based on health, lifestyle and estimated insurance risk of the life insured by the rider. There are five (5) risk classes available based on the assessment made by underwriting. Preferred underwriting is available for face amounts of $500,000 or more. Class 1: Preferred plus non-smoker Class 2: Preferred non-smoker Class 3: Non-smoker Class 4: Preferred smoker Class 5: Smoker The life insured is a very healthy non-smoker (no smoking or cessation aids within the past 24 months) with an excellent family medical history. The life insured is in good health, a non-smoker (no smoking or cessation aids within the past 12 months) with a good family medical history. The life insured is a healthy non-smoker (no cigarettes, pipe or chewing tobacco, smoking cessation products,or tobacco substitutes within the past 12 months. Up to one cigar/cigarillo is permitted per month, subject to negative cotinine test. Marijuana, both inhaled and ingested, will be considered for class 3 non-smoker rates provided the life insured does not also use tobacco.). The life insured is in good health and smokes cigarettes or uses nicotine-based products. Evaluated with similar health criteria as Class 2: Preferred non-smoker. The life insured is healthy and smokes cigarettes or uses nicotinebased products. Coverage options Term riders are available on the life insured under a single life policy only. Policy fee There is no separate policy fee associated with term insurance riders added to the base policy. In some situations a separate policy may need to be set up to accommodate the request for additional term rider coverage (for example, if at the time of underwriting for the term rider the life insured no longer qualifies for other benefits that apply to the base plan). These situations are assessed on a case-by-case basis, and a partial policy fee may apply that will be determined by us. Plan changes term riders A client can request a number of changes to their policy by completing the appropriate form. Outlined below are guidelines that apply to currently available term riders.
Page 8 of 16 Adding a term rider to an existing policy Adding a term rider to a life insured under the base policy is subject to underwriting and submission of satisfactory evidence of insurability based on the requirements in effect at the time of application. The premiums for the new term insurance rider are based on the attained age of the life insured and the rates in effect at that time for the applicable class of risk as determined by us. o It is possible that a term rider added to a policy after issue could have a substandard rating even though a substandard rating does not apply to the base policy. o There could also be differences in risk classes between coverages on the same life insured based on the new underwriting assessment completed at the time of application. Once approved, the effective date of the term rider coverage will be the last monthiversary. The premium payment mode for the term rider will be the same as that for the policy. The total premium or charges required for the policy will increase by the premium applicable to the term rider effective at the last monthiversary. On whole life, critical illness or term plans o If the premium payment mode is monthly, the additional monthly premium is charged when the term rider is added, and at the next monthiversary, the PAD payment required for the policy will include the term rider. o If the premium payment mode is annual, a pro-rata premium payment will be required for the term rider to pay it up to the next policy anniversary. At the next policy anniversary, the total annual premium payment required will include the term rider. On universal life, the charges will increase for the policy when the term rider is added effective the last monthiversary. o If policy premium payments are monthly, the PAD payment will change only if the owner requests it to be changed or if it is less than the minimum required to cover the increase in charges. If we need to increase it because it is less than what is required to cover the charges, we will only increase it to the new minimum required to avoid a shortage. o If policy premiums payments are annual, we will look at the account value and excess premiums paid into the policy. If the value is sufficient to cover the term rider cost, additional premium is not requested. If funds are not sufficient to cover the increase in charges, a pro-rata premium amount would need to be paid to cover the costs until the next premium due date. o If the minimum premium is being paid for the policy the owner may need to increase the payment to keep the policy in effect. Depending on when the original policy was issued, a separate policy may need to be set up to issue the term rider coverage. A policy fee will be charged. This will apply to all base policies with a G2 tax status.
Page 9 of 16 If the base policy includes a disability waiver provision, the life insured must also qualify for disability waiver at time of application for the term rider. o If the life insured qualifies for disability waiver coverage, the addition of the term rider to the base policy will increase the premium or charges required for the disability waiver provision. The cost of disability waiver is based on the amount of premium or charges to be waived for the policy, adding a term rider increases the total premium or charges for the policy and the amount that will need to be waived on disability of the life insured by the waiver. o If the life insured does not qualify for disability waiver coverage, the term rider cannot be added to a policy with a disability waiver provision. The term rider will be set up as a separate policy with no disability waiver provision. A policy fee as determined by us may apply. Backdating a term rider When a term rider is added to a policy, it can be backdated to save age. All required premiums or charges would need to be paid from the effective date of the term rider coverage. There are limits on backdating based on the policy to which the term rider is being added. o For term riders added to whole life, term life and critical illness policies the rider can be backdated up to 6 months to save age. o For term riders added to universal life backdating up to 3 months is permitted. Increasing the amount of a term rider coverage Requests to increase the insurance coverage amount on a term rider are treated exactly the same as a request to add a term rider to an existing policy. Please refer to the section above on adding a term rider to an existing policy. To apply for an increase in term rider coverage complete Form 374 - Application for Policy Change or Amendment. Decreasing a term rider coverage A decrease in the amount of term rider coverage can be requested any time. The amount of coverage remaining after the decrease must meet the minimum required for the rider. If a requested decrease in the coverage amount of a term insurance rider that has a preferred risk status results in the remaining amount falling below the minimum required for preferred rates, the status of the term insurance rider will be changed to standard non-smoker or standard smoker and the premium rate will change accordingly and may increase. To decrease the coverage amount, Form 374 Application for Policy Change or Amendment is required.
Page 10 of 16 Smoker status changes If a client was originally determined to be a standard smoker or a preferred smoker, they can request to have the status changed to a non-smoker risk class. Submission of appropriate evidence as determined by us is required. A client can request to move more than one class (for example, smoker to preferred non-smoker), providing the rider has been in effect for at least 12 months and all medical requirements as determined by us are met. If the rider has been in effect for less than 12 months, a change to standard non-smoker (class 3) is allowed. Any quit date that a client has indicated on the application will not be taken into consideration. The change in status will take effect on the last monthiversary and the new premiums will be based on the non-smoker rates in effect at the time the rider was issued. Critical illness base plan - If premiums are received on an annual basis, and the request is received part way through a year, the excess premiums will be refunded or credited to future premiums. Universal life base plan If premiums are received on an annual basis, and the request is received part way through a year, the excess premiums will be kept in the value of the base plan. Whole life base plan If premiums are received on an annual basis, and the request is received part way through a year, the excess premiums will be refunded or credited to future premiums. Reinstatement of a term rider Within 2 years of lapsing A client can request to have a term insurance rider reinstated within 2 years of the lapse date of the term rider. They must submit evidence as required by us, and remit payment of all outstanding premiums plus interest. These amounts will be determined by us at the time reinstatement is requested. The effective date of the reinstatement of the term rider will be the date the term rider lapsed. The coverage will continue as originally issued. If the base policy to which the term rider is attached is not reinstated, the term rider can be set up as a separate policy and continue as originally issued with a policy fee as determined by us, subject to the minimum coverage amount required for a separate plan. After 2 years of lapsing If a client requests to have the term insurance rider reinstated after 2 years of the lapse date, full underwriting is required and submission of satisfactory evidence of insurability based on the requirements in effect at that time. Payment of all outstanding premiums plus interest is also required. These amounts will be determined by us at the time reinstatement is requested. If the base policy to which the term rider is attached is not reinstated, a new separate term insurance policy can be issued at the attained age of the life insured using rates in effect at that time. A policy fee as determined by us will apply.
Page 11 of 16 The effective date of the reinstatement will be the date that these requirements are met. Cancellation A client may request to have a term insurance rider cancelled at any time by providing written notice to us. Once the notice has been received by us, premiums or charges for the rider will no longer be charged and the death benefit and all other benefits associated with the rider will end. The effective date of the cancellation will be the last monthiversary prior to the request. Conversion Any term riders issued on a policy with a G2 tax status which are converted will not be grandfathered for tax purposes. The new permanent policy will have a G3 tax status and be treated with the tax rules effective January 1, 2017. For 10 year and 20 year term riders, at any time prior to the anniversary nearest the life insured s 71 st birthday, and while the term insurance rider is still in effect, the rider may be converted without evidence of insurability, to any permanent life insurance product issued by us at that time. For older G2 plans, refer to the contract for conversion ages as these have changed over time. For Term 30/65 riders, at any time prior to the anniversary nearest the life insured s 60 th birthday, and while the term insurance rider is still in effect, the rider may be converted without evidence of insurability, to any permanent life insurance product issued by us at that time. Currently, provided the plan minimum and maximums are met for age, premiums and coverage amounts, a term rider can be converted to Equimax Estate Builder whole life, Equimax Wealth Accumulator whole life or Equation Generation IV universal life. Conversions to Final Protection simple issue whole life coverage are not permitted. Premiums and charges for the new permanent life insurance policy and any additional riders and benefits will be based on the attained age of the life insured and the rates in effect at that time. If the life insured by the term rider has a substandard rating, the same rating will apply to the new converted permanent insurance policy. The effective date of the new permanent coverage will be the date of conversion. If there are any exclusions applicable to the term insurance rider, the same exclusions will apply to the new converted permanent insurance policy. If the conversion is completed within the first 2 policy years, commissions will be adjusted according to the commission schedule.
Page 12 of 16 Benefit amounts The coverage amount for the new policy is limited to the coverage amount in effect on the term rider. Any requests to increase the amount of coverage will be subject to approval by us, and evidence of insurability as determined by us may be required. A term rider can be converted to an Equimax Estate Builder or Wealth Accumulator policy with no restrictions on the dividend option allowed. o With the enhanced protection dividend option, the total of base coverage and the enhancement amount cannot exceed the coverage amount of the term rider. A term rider can be converted to an Equation Generation IV universal life policy, with no restrictions on the death benefit option, without providing evidence of insurability. The new coverage amount must meet the minimums and maximums required for the new policy that are in effect at the time of the conversion. Preferred risk classes Currently Equitable Life does not offer a permanent life insurance plan with preferred risk classes. Therefore, at this time all conversions to permanent coverage are to either standard non-smoker or standard smoker risk classes. Disability waiver If the base policy to which the term rider is attached contains a disability waiver provision on the life insured, the new converted policy may also have a disability waiver, subject to the administration rules and guidelines in effect at the time of conversion. Currently, we will permit disability waiver to be added to the new permanent policy without evidence of insurability, providing that: o The life insured is not disabled or has a disability claim pending at the time of the request to convert the term rider coverage. o Premiums have not been waived under the disability provision during the 12 months prior to the conversion request. o Waiver is offered on the new plan and the life insured meets the age requirements If the life insured by the term rider was not underwritten for disability waiver on the original policy to which the rider is attached, satisfactory evidence of insurability will be required to add disability waiver to the converted policy. If the base policy contains a disability waiver provision, and the life insured is disabled prior to the policy anniversary nearest their 60 th birthday, and the disability continues to the policy anniversary nearest their 65 th birthday, we will offer to convert the term insurance rider to permanent life insurance coverage determined by us at that time. The premiums for the new converted policy will continue to be waived while the disability continues. If the conversion option is requested while premiums are being waived under the disability waiver provisions in other than the above situation, conversion is allowed, however premiums will become payable under the new converted policy.
Page 13 of 16 Partial conversion Partial conversions are permitted. Minimum coverage amounts must be met for the new plan and the amount remaining for the term rider. The combined coverage between the new plan and the term rider cannot exceed the coverage amount in effect on the term rider prior to conversion without providing evidence of insurability. The risk class of the insured life under the term insurance rider may change if the coverage amount on the remaining portion of the term rider is less than$500,000; the minimum required to qualify for preferred rates. A change in premium rates will result. Future premiums and benefits associated with the term insurance rider will be determined based on the reduced coverage amount. The remaining term insurance rider will continue to have conversion privileges as outlined in the term rider contract. Backdating the converted policy When a term rider is converted, the new converted policy can be backdated to save age. All required premiums or charges would need to be paid from the effective date of the new policy. There are limits on backdating based on which type of permanent plan coverage is selected for the converted policy. o For conversions to whole life, the policy can be backdated up to 6 months to save age. o For conversions to universal life, backdating up to 3 months is permitted. Exchanges If the client has 10 year term rider coverage, they have the option, while the coverage is in effect, to exchange it for 20 year term rider coverage to be added to an existing policy or a separate 20 year term policy without evidence of insurability. This option is available beginning on the first anniversary of the 10 year term rider coverage and ending on the earlier of the 5 th term rider coverage anniversary or the life insured s 65 th birthday. The client may exchange the full amount of the 10 year term rider or a portion of it, subject to our consent and the minimum amount required at that time. Plan minimums for both the 10 year term rider and the 20 year term coverage must be met. The amount of the 20 year term coverage cannot be more than the coverage amount of the 10 Year term insurance rider and must not be less than the minimum required for the coverage at that time. The premium for the new 20 year term coverage will be based on attained age and rates in effect at the time of exchange; the same class of risk will apply. If a preferred risk class applies and the new 20 year coverage is less than the $500,000 needed to qualify for preferred rates, standard non-smoker or smoker rates will apply.
Page 14 of 16 If the life insured by the original 10 year term rider has a substandard rating, the same rating will apply to the new 20 year term coverage. The effective date of the 20 Year term coverage will be the date of exchange. The 10 year term insurance rider cannot be exchanged if premiums are being waived under a disability waiver provision and the exchange option cannot be extended if it expires during the period premiums are being waived under a disability waiver provision. If the base policy has a disability waiver provision that covers the 10 year term rider and the exchange is to a 20 year term rider, disability waiver will apply to the exchanged 20 year term rider provided: o The 20 year term rider is added as a rider to the same base policy; or o The 20 year term rider is added as a rider to another policy with a disability waiver provision If the base policy has a disability waiver provision and the exchange is to a separate 20 year term policy the exchanged 20 year term policy may have a disability waiver provision added without supplying evidence of insurability providing that: o the life insured by the exchanged 20 year term policy was underwritten for and insured by the disability waiver on the base policy o premiums have not been waived in the past o are not currently being waived at the time of the exchange o no claim for the disability waiver provision is pending If no disability waiver provision applies to the life insured by the 10 year term rider, underwriting and submission of satisfactory evidence of insurability as determined by us would be required to add disability waiver to an exchanged 20 year term life policy. If there are any exclusions applicable to the 10 year term insurance rider, the same exclusions will apply to the new 20 year term coverage. No charge backs will apply to the portion of the 10 year term coverage exchanged. Suicide and contestability periods will be measured from the effective date of the original 10 year term rider coverage. Commission is paid on the exchanged 20 year term coverage. Please see the commission section below. Separate term life policy option At any time while the base policy and the attached term insurance rider are in effect, the term rider can be changed to a separate term insurance policy on the same life, without submitting evidence of insurability. The separate term insurance policy will have the same benefits payable under the rider. The coverage amount cannot be greater than the coverage amount of the rider and not less than the minimum amount required for the term insurance policy. The separate term life policy will be set up using original issue age and original rates. The premiums that will apply to the new separate term life insurance policy are calculated using the same rates as those that apply to the rider at the date of the change, and are increased by an additional policy fee charged by us. Essentially, the coverage continues as originally issued with the addition of a policy fee.
Page 15 of 16 If there is a disability waiver provision applicable to the base policy the separate term insurance policy may have a disability waiver provision without supplying evidence of insurability providing that: o the life insured was underwritten for and insured by the disability waiver on the original policy to which the term rider is attached o premiums have not been waived in the past o are not currently being waived at the time of the change o no claim for the disability waiver provision is pending. If no disability waiver of premium benefit applies to the life insured by the term rider, underwriting and submission of satisfactory evidence of insurability as determined by us would be required to add disability waiver to the new term life insurance policy. If the separate term life policy provision option is exercised while premiums are being waived under a disability waiver provision, the premiums on the new separate term insurance policy will become payable at the time of the change. Other riders and benefits may be added to the new term policy, subject to availability and approval by us; submission of satisfactory evidence of insurability as determined by us may be required. Termination/expiry of the base policy (coverage continuation) If the base policy to which a term insurance rider is attached ends and the rider is still in effect, the following may occur: 1) If the base policy is an EquiLiving Critical Illness policy, the term insurance will continue under the original rider and will remain on the system as is with the addition of a policy fee as determined by us at that time. The premiums and any additional benefits associated with the rider will continue as outlined in the policy specification pages and in the premium schedule of the policy (plus the addition of a policy fee). If premiums were being waived under a disability waiver provision, they will continue to be waived for the term coverage as long as the disability continues. 2) For life insurance plans, a separate term policy option may be available. If this option is available the term insurance rider will be changed to a separate term insurance policy effective the date of termination of the base policy. The separate term insurance policy is issued with the same term and coverage amount and the same class of risk as the original term rider, without evidence of insurability. The premiums that will apply to the new separate term life insurance policy are calculated using the same rates as those that apply to the rider at the date of termination of the base plan, increased by an additional policy fee charged by us at that time. Essentially, the coverage continues as originally issued with the addition of a policy fee.
Page 16 of 16 If a Children s Protection Rider existed on the base policy, it may be carried over as a rider on the new separate term life insurance policy and is treated as a continuation of the original rider coverage. If the life insured by the term rider was also underwritten for and insured by a disability waiver on the base policy, the separate term insurance policy can also contain disability waiver without providing additional evidence of insurability provided that: o premiums have not been waived in the past o are not being waived at the time the base plan terminates o no disability waiver claim is pending If premiums were being waived under a disability waiver of premium provision when the base policy terminated, the premiums due for the separate term life insurance policy will continue to be waived as long as there is continued proof of total disability of the life insured. If the life insured by the term rider coverage was not the disabled life, premiums for the new term policy will become payable. Other riders may be added to the new separate term life insurance policy, subject to availability and approval by us; submission of satisfactory evidence of insurability as determined by us may be required. The owner may notify us in writing to terminate the separate term life insurance policy. The coverage and all benefits associated with it will be terminated effective the date that the notification is received by us. Commissions Commission paid on premium for a term rider is the same as the commission paid on premium for term plans. The commission paid on a 20 year term coverage issued under the 10 year term exchange option is less than what is paid on fully underwritten 20 year term coverage. Please refer to the Schedule A Commission Schedule posted to the secure section of EquiNet for details on commissions rates credited on all plans currently offered. A user identification and password are required to access secure EquiNet. Denotes a trademark of The Equitable Life Insurance Company of Canada