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

Section 818r39
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Full text
818R39. (Revoked).
s. 818R36; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R36; O.C. 1471-91, s. 25; O.C. 91-94, s. 76; O.C. 1707-97, s. 60; O.C. 1466-98, s. 76; O.C. 1463-2001, s. 85; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R39. For the purposes of sections 818R30 and 818R38, a property acquired by an insurer in a taxation year as consideration for or in exchange for a property of the insurer that was, for the year, insurance property in respect of a particular business for the preceding taxation year is deemed to be insurance property in respect of that particular business for that preceding taxation year where the acquisition results from an amalgamation within the meaning of section 544 of the Act, a transaction in respect of which any of sections 301, 301.1, 301.3, 536, 540 and 541 of the Act applies, the winding-up of a corporation in respect of which section 556 of the Act applies or a transaction in respect of which an election under section 518 or 529 of the Act is made.
s. 818R36; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R36; O.C. 1471-91, s. 25; O.C. 91-94, s. 76; O.C. 1707-97, s. 60; O.C. 1466-98, s. 76; O.C. 1463-2001, s. 85; O.C. 134-2009, s. 1.
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