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

Section 818r30
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Full text
818R30. (Revoked).
s. 818R23; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R23; O.C. 91-94, s. 71; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R30. For the purposes of section 818 of the Act, the property used or held by an insurer in the year in the course of carrying on an insurance business in Canada referred to in Chapters II to XIV, XVI and XX as the “particular business”, in respect of an insurer referred to in section 823 of the Act that carries on an insurance business in Canada and elsewhere, means the property of the insurer, each such property being referred to in those chapters as “insurance property” that it designates or is required to designate under section 818R38 for a taxation year.
s. 818R23; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R23; O.C. 91-94, s. 71; O.C. 134-2009, s. 1.
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