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

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771R23. For the purposes of this division, net premiums are computed by subtracting from gross premiums, other than considerations received for annuities, premiums paid by the corporation for re-insurance, 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. 771R15; O.C. 1981-80, s. 771R15; R.R.Q., 1981, c. I-3, r. 1, s. 771R15; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.