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

Section 1175.6r1
Disposition versions

Full text
1175.6R1. For the purposes of subparagraph c of the second paragraph of section 1175.6 of the Act, the proportion that the business carried on by a life insurer in Canada but not in Québec for a taxation year is of the aggregate of its business carried on in Canada is equal to the proportion that the aggregate of its net premiums in respect of insurance, other than on property, from contracts with persons resident in Canada but elsewhere than in Québec is of the aggregate of its net premiums in respect of insurance, other than on property, from contracts with persons resident in Canada.
s. 1175.6R1; O.C. 1149-2006, s. 72; O.C. 134-2009, s. 1; O.C. 390-2012, s. 81.
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