Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3, r. 1 - Regulation respecting the Taxation Act

Section 844.1r1
Disposition versions

Full text
844.1R1. (Revoked).
s. 844.1R1; O.C. 1981-80, s. 844.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 844.1R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1; O.C. 321-2017, s. 41.
844.1R1. For the purposes of section 844.1 of the Act, the prescribed amounts that an insurer is deemed to have deducted in computing its income for the 1976 or 1977 taxation year means the amounts respectively determined as such in respect of the insurer at the same time and for the same purposes under subsection 4.1 or 4.2 of section 138, as the case may be, of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 844.1R1; O.C. 1981-80, s. 844.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 844.1R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
© Gouvernement du Québec