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

Section 152r3
Disposition versions

Full text
152R3. For the purposes of the second paragraph of section 152 of the Act, the amount prescribed in respect of an insurer for a taxation year is
(a)  the amount determined under section 152R5 in respect of the insurer for the year, where that amount is greater than nil; and
(b)  nil, in any other case.
s. 152R2; O.C. 1981-80, s. 152R2; O.C. 3926-80, s. 4; R.R.Q., 1981, c. I-3, r. 1, s. 152R2; O.C. 1463-2001, s. 48; O.C. 134-2009, s. 1.
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