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

Section 840r34
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840R34. (Revoked).
s. 840R23; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R23; O.C. 1549-88, s. 26; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.
840R34. An insurer may not deduct any amount under section 840R32 in respect of benefit, risk or guarantee if it has previously deducted in computing its income for the year an amount, under another provision of Divisions I to VII, excluding sections 840R19 and 840R30, in respect of the benefit, risk or guarantee.
s. 840R23; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R23; O.C. 1549-88, s. 26; O.C. 134-2009, s. 1.
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