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

Section 87r1
Disposition versions

Full text
87R1. The amount referred to in paragraph e.1 of section 87 of the Act in respect of an insurer for a taxation year is
(a)  where the amount determined under section 152R5 in respect of the insurer for the year is less than nil, that amount expressed as a positive number; and
(b)  in any other case, nil.
s. 87R0.1; O.C. 1463-2001, s. 30; O.C. 134-2009, s. 1.
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