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

Full text
825R1. In this chapter, foreign investment property of an insurer means investment property of the insurer that is not Canadian investment property of the insurer, except where the insurer is not resident in Canada and establishes that the investment property is not effectively connected with its insurance businesses in Canada.
s. 825R1; O.C. 91-94, s. 80; O.C. 134-2009, s. 1.