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

Section 818r79
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818R79. In section 818 of the Act, “designated insurance property” of an insurer for a taxation year means property that is designated in accordance with sections 818R80 to 818R87 for the year by the insurer in its fiscal return under Part I of the Act for the year or by the Minister, if the Minister determines that the insurer has not made a designation that is in accordance with the rules set out in this chapter.
s. 818R77; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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