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

Section 840r10
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840R10. For the purposes of paragraph a of section 840 of the Act, a life insurer may deduct in computing its income for a taxation year from the carrying on of its life insurance business in Canada, as a reserve in respect of its groups of life insurance contracts in Canada at the end of the year, the amount provided for in Division IX.
s. 840R7.1; O.C. 1463-2001, s. 103; O.C. 134-2009, s. 1; O.C. 390-2012, s. 51; S.Q. 2023, c. 19, s. 168.
840R10. For the purposes of paragraph a of section 840 of the Act, a life insurer may deduct in computing its income for a taxation year from the carrying on of its life insurance business in Canada, as a reserve in respect of its life insurance policies in Canada, the amount provided for in Division IX.
s. 840R7.1; O.C. 1463-2001, s. 103; O.C. 134-2009, s. 1; O.C. 390-2012, s. 51.
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