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I-3, r. 1 - Regulation respecting the Taxation Act
Section 818r63
Disposition versions
818R63. The amount to which section 818R62 refers in respect of an insurer for a taxation year is equal to the aggregate of all amounts each of which is
(a) the portion of the amount deducted under section 140 of the Act in computing the insurer’s income for the year that is in respect of Canadian business property of the insurer for the year in respect of the insurer’s life insurance business;
(b) the amount deductible under Division II of Chapter II of Title V.1 of Book VI of Part I of the Act in computing the insurer’s income for the year in respect of a property disposed of by the insurer that was, in the taxation year of disposition, a Canadian business property of the insurer for that year in respect of the insurer’s life insurance business;
(c) the insurer’s loss for the year from the disposition of a Canadian business property of the insurer for the year in respect of the insurer’s life insurance business, other than a capital property or a property in respect of the disposition of which Division II of Chapter II of Title V.1 of Book VI of Part I of the Act applies; or
(d) the insurer’s allowable capital loss for the year from the disposition of a Canadian business property of the insurer for the year in respect of the insurer’s life insurance business.
