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

Section 152r4
Disposition versions

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152R4. Any amount determined under this chapter is determined without reference to any amount in respect of a deposit accounting insurance policy.
In addition, any amount referred to or determined under this chapter may be equal to, or less than, nil.
s. 152R3; O.C. 3926-80, s. 4; R.R.Q., 1981, c. I-3, r. 1, s. 152R3; O.C. 1463-2001, s. 48; O.C. 134-2009, s. 1; O.C. 701-2013, s. 10; S.Q. 2023, c. 19, s. 146.
152R4. Any amount determined under this chapter is determined net of relevant reinsurance recoverable amounts and without reference to any amount in respect of a deposit accounting insurance policy.
In addition, any amount referred to or determined under this chapter may be equal to, or less than, nil.
s. 152R3; O.C. 3926-80, s. 4; R.R.Q., 1981, c. I-3, r. 1, s. 152R3; O.C. 1463-2001, s. 48; O.C. 134-2009, s. 1; O.C. 701-2013, s. 10.
152R4. Any amount determined under this chapter is determined on a net of reinsurance ceded basis.
In addition, any amount referred to or determined under this chapter may be equal to, or less than, nil.
s. 152R3; O.C. 3926-80, s. 4; R.R.Q., 1981, c. I-3, r. 1, s. 152R3; O.C. 1463-2001, s. 48; O.C. 134-2009, s. 1.
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