818R58. The equity limit of an insurer for a taxation year is(a) in respect of a life insurer resident in Canada, the amount described in section 818R59;
(b) in respect of an insurer not resident in Canada, other than a life insurer, the amount described in section 818R60; or
(c) in respect of a life insurer not resident in Canada, the amount described in section 818R61.