841R1. For the purposes of subparagraph ii of paragraph a of section 841 of the Act and paragraph e of section 92.19R7, the income of an insurer derived from the operation of its participating life insurance business carried on in Canada for a taxation year is computed in accordance with the provisions of the Act concerning the computation of the income derived from a source, subject to the provisions of sections 841R2 to 841R6.
s. 841R1; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 841R1; O.C. 7-87, s. 15; O.C. 1114-93, s. 24; O.C. 134-2009, s. 1.