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

Section 818r8
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Full text
818R8. (Revoked).
s. 818R6; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R6; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R8. For the purposes of section 818R7 and despite the definitions of “Canadian reserve liabilities” and “total reserve liabilities” in section 818R2, the insurer referred to in that section 818R7 must determine its liabilities and reserves in respect of its insurance policies outside Canada using the same method as that used for the determination of its liabilities and reserves in respect of its insurance policies in Canada.
s. 818R6; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R6; O.C. 134-2009, s. 1.
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