818R55. The amount to which paragraph a of section 818R54 refers in respect of an insurer at the end of a taxation year is equal to the aggregate of the amount described in section 818R56 and the amount of the insurer’s Canadian reserve liabilities at the end of the year, to the extent that the amount exceeds the amount of surplus appropriations included in that amount.
s. 818R53; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1; O.C. 701-2013, s. 32; S.Q. 2023, c. 19, s. 154.