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

Section 840r9
Disposition versions

Full text
840R9. (Revoked).
s. 840R7; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R7; O.C. 1463-2001, s. 102; O.C. 134-2009, s. 1; O.C. 390-2012, s. 50; S.Q. 2019, c. 14, s. 642.
840R9. 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 that begins before 1 October 2006, from the carrying on of its life insurance business in Canada, as reserves in respect of its life insurance policies in Canada, the amounts provided for in Divisions IV to VIII.
However, an amount may be deducted under the first paragraph only in respect of a life insurance policy in Canada that is a pre-1996 life insurance policy.
s. 840R7; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R7; O.C. 1463-2001, s. 102; O.C. 134-2009, s. 1; O.C. 390-2012, s. 50.
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