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

Section 840r17
Disposition versions

Full text
840R17. (Revoked).
s. 840R10; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R11; O.C. 91-94, s. 87; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.
840R17. An insurer may deduct, in respect of its deposit administration fund policies, a reasonable amount in respect of its liabilities at the end of the year in respect of the aggregate of those policies, to the extent that that amount does not exceed its liabilities under those policies, determined in the manner required in its annual report for the year filed with the Superintendent of Financial Institutions or, where the insurer was subject to the supervision of the Superintendent of Financial Institutions throughout the year but was not required to file an annual report with the Superintendent for the year, in its financial statements for the year.
s. 840R10; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R11; O.C. 91-94, s. 87; O.C. 134-2009, s. 1.
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