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I-3, r. 1 - Regulation respecting the Taxation Act
Section 818r65
Disposition versions
818R65. Property described in paragraph a of section 818R64 does not include, in respect of an insurer for a taxation year,
(a) property, a proportion of which is investment property of the insurer for the year because of paragraph b of section 818R64;
(b) a share of the capital stock of, or a debt owing to the insurer by, a corporation affiliated with the insurer;
(c) an interest in a trust; or
(d) an interest in a partnership.
