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    <description>Annuity deposit obligations are prescribed by income bands with progressive percentage rates on adjusted total income and ceilings that limit deposits to the aggregate of (a) a percentage applied to income within prior bands and (b) one half of the excess over the band threshold. &quot;Total income&quot; is defined as income computed under the Income tax Act without allowance under section 280O.</description>
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      <description>Annuity deposit obligations are prescribed by income bands with progressive percentage rates on adjusted total income and ceilings that limit deposits to the aggregate of (a) a percentage applied to income within prior bands and (b) one half of the excess over the band threshold. &quot;Total income&quot; is defined as income computed under the Income tax Act without allowance under section 280O.</description>
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