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

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818R78.1. A computation that is required to be made under this Title in respect of an insurer’s taxation year that includes 30 September 2006 and that is relevant to a computation, referred to in this section as the “transition year computation”, that is required to be made under this Title in respect of the insurer’s first taxation year that begins after that date is, for the purposes only of the transition year computation, to be made using the same definitions, rules and methodologies that were used in the transition year computation.
O.C. 390-2012, s. 46.