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

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1175.6R2. For the purposes of this chapter, net premiums are computed by deducting from gross premiums, other than consideration received for annuities, premiums paid by the corporation for reinsurance, dividends or rebates paid or credited to policyholders by the corporation, and rebates or returned premiums paid by the corporation in respect of the cancellation of policies.
s. 1175.6R2; O.C. 1149-2006, s. 72; O.C. 134-2009, s. 1.