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

Section 840r18
Disposition versions

Full text
840R18. (Revoked).
s. 840R11; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R11; O.C. 1463-2001, s. 110; O.C. 1155-2004, s. 37; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.
840R18. An insurer may deduct, in respect of a group term life insurance policy covering a period not exceeding 12 months, an amount that does not exceed the unearned portion of the premium paid by the policyholder in respect of the policy at the end of the year determined by apportioning that premium equally over the period to which it pertains.
s. 840R11; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R11; O.C. 1463-2001, s. 110; O.C. 1155-2004, s. 37; O.C. 134-2009, s. 1.
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