841.1R2. For the purposes of paragraph b of section 841.1 of the Act, a life insurer’s 1977 excess policy dividend deduction means the amount determined in that regard in respect of the insurer at the same time and for the same purposes under section 138 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 841.1R2; O.C. 3926-80, s. 33; R.R.Q., 1981, c. I-3, r. 1, s. 841.1R2; O.C. 1076-88, s. 22; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.