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

Section 840r21
Disposition versions

Full text
840R21. (Revoked).
s. 840R12; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R12; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.
840R21. An insurer may deduct, in respect of a qualified annuity, an amount not exceeding the amount by which the amount that would have been determined for the year in respect of the annuity, pursuant to section 840R22, if the rate of interest used, or deemed under Division VII to have been used, by the insurer for the purposes of determining the premium in respect of the annuity were reduced by 0.5%, exceeds the maximum amount that the insurer may deduct pursuant to that section in respect of the annuity.
s. 840R12; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R12; O.C. 134-2009, s. 1.
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