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

Section 818r75
Disposition versions

Full text
818R75. (Revoked).
s. 818R73; O.C. 1463-2001, s. 86; O.C. 1149-2006, s. 39; O.C. 134-2009, s. 1; O.C. 321-2017, s. 38; S.Q. 2023, c. 19, s. 162.
818R75. A reference in Chapters IX to XIV and XX to an amount or item reported as an asset or liability of an insurer at the end of a taxation year means an amount or item reported as an asset or liability in the insurer’s non-consolidated balance sheet at the end of the year that is accepted or, if that non-consolidated balance sheet had been prepared at the end of the year, the non-consolidated balance sheet that would have been accepted, by
(a)  the Superintendent of Financial Institutions of Canada, where the insurer is required under the Insurance Companies Act (S.C. 1991, c. 47) to report to the Superintendent; or
(b)  the Autorité des marchés financiers, the Superintendent of Insurance or other similar officer or authority of a province, where the insurer is incorporated under the laws of a province and is required by law to report to that officer or authority.
s. 818R73; O.C. 1463-2001, s. 86; O.C. 1149-2006, s. 39; O.C. 134-2009, s. 1; O.C. 321-2017, s. 38.
818R75. A reference in Chapters IX to XIV, XVI and XX to an amount or item reported as an asset or liability of an insurer at the end of a taxation year means an amount or item reported as an asset or liability in the insurer’s non-consolidated balance sheet at the end of the year that is accepted or, if that non-consolidated balance sheet had been prepared at the end of the year, the non-consolidated balance sheet that would have been accepted, by
(a)  the Superintendent of Financial Institutions of Canada, where the insurer is required under the Insurance Companies Act (S.C. 1991, c. 47) to report to the Superintendent; or
(b)  the Autorité des marchés financiers, the Superintendent of Insurance or other similar officer or authority of a province, where the insurer is incorporated under the laws of a province and is required by law to report to that officer or authority.
s. 818R73; O.C. 1463-2001, s. 86; O.C. 1149-2006, s. 39; O.C. 134-2009, s. 1.
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