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

Section 818r52
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818R52. (Revoked).
s. 818R50; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R50; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R52. The amount referred to in section 818R51 is equal to the amount by which the insurer’s mean Canadian reserve liabilities for its 1978 taxation year in respect of its insurance business in Canada other than a life insurance business exceeds the aggregate value for the year, in respect of the insurer’s 1978 taxation year, of its insurance property of its insurance business in Canada other than a life insurance business that is referred to in paragraphs a and b of section 818R38.
s. 818R50; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R50; O.C. 134-2009, s. 1.
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