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

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818R78.2. A computation that is required to be made under this Title in respect of an insurer’s taxation year that included 31 December 2010 and that is relevant to a computation, in this section referred to 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 are used in the transition year computation.
O.C. 701-2013, s. 36.