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

Section 818r25
Disposition versions

Full text
818R25. (Revoked).
s. 818R18; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R18; O.C. 91-94, s. 67; O.C. 1463-2001, s. 81; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R25. The amount referred to in paragraph b of section 818R23 is equal to one-quarter of the aggregate of
(a)  the amount by which the insurer’s mean Canadian reserve liabilities exceeds one-half of the aggregate of its deferred acquisition expenses and premiums receivable, at the end of the year and of the preceding taxation year, to the extent that those amounts were included in its Canadian reserve liabilities for those years, in respect of its business in Canada, as determined for the purposes of the Superintendent of Financial Institutions; and
(b)  the insurer’s property and casualty insurance surplus for the year.
s. 818R18; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R18; O.C. 91-94, s. 67; O.C. 1463-2001, s. 81; O.C. 134-2009, s. 1.
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