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

Section 818r50
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818R50. (Revoked).
s. 818R48; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R48; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R50. Where an insurer has not made the election referred to in section 818R49 and has carried on only one insurance business in Canada in its 1977 taxation year, an investment property, other than a Canadian equity property, that is owned by the insurer at the end of that year and that is, for the insurer, a specified Canadian asset within the meaning of the regulatory provisions made under the second paragraph of section 838 of the Act as they applied to the 1977 taxation year, is deemed to be an insurance property of that insurance business for the 1977 taxation year.
s. 818R48; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R48; O.C. 134-2009, s. 1.
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