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

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818R58. The equity limit of an insurer for a taxation year is
(a)  in respect of a life insurer resident in Canada, the amount described in section 818R59;
(b)  in respect of an insurer not resident in Canada, other than a life insurer, the amount described in section 818R60; or
(c)  in respect of a life insurer not resident in Canada, the amount described in section 818R61.
s. 818R56; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.