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

Section 818r47
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Full text
818R47. (Revoked).
s. 818R45; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R45; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R47. The portion of the Canadian equity property owned by the insurer at the end of its 1977 taxation year and designated by it, in respect of a particular business, in its fiscal return that it is required to file for its 1978 taxation year pursuant to section 1000 of the Act, is deemed to be investment property of the particular business that, but for section 818R34 of the preceding Regulation, within the meaning of section 2000R1, would be property referred to in paragraph c of section 818R38.
s. 818R45; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R45; O.C. 134-2009, s. 1.
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