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I-3, r. 1 - Regulation respecting the Taxation Act
Section 1175.6r3
Disposition versions
1175.6R3. For the purposes of section 1175.6R1, where an insurance corporation does not have an establishment in a taxation year in a particular province, each net premium for that year in respect of insurance, other than on property, from contracts with a person resident in the particular province is deemed to be a net premium in respect of insurance, other than on property, from contracts with persons resident in the province in which the establishment to which the net premium is reasonably attributable is situated.
