818R45. This division governs the application of paragraph c of section 818R38 and sections 818R33 to 818R35 of the preceding Regulation, within the meaning of section 2000R1, for the 1978 taxation year of an insurer in respect of which was applied, for its 1977 taxation year, section 825 of the Act as it read for that latter year.
s. 818R43; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R43; O.C. 134-2009, s. 1.