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

Section 818r49
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818R49. (Revoked).
s. 818R47; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R47; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R49. Where an insurer has made the election under section 825 of the Act for its 1977 taxation year, an investment property, other than a Canadian equity property, owned by the insurer at the end of that year and designated by it, in respect of a particular business, in its fiscal return for that year pursuant to the provisions of section 818 of the Act, is deemed to be an insurance property of the particular business for the 1977 taxation year.
For the purposes of this section, sections 818 and 825 of the Act are those that applied to the 1977 taxation year.
s. 818R47; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R47; O.C. 134-2009, s. 1.
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