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

Section 841r5
Disposition versions

Full text
841R5. (Revoked).
s. 841R5; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 841R5; O.C. 91-94, s. 100; O.C. 134-2009, s. 1; O.C. 390-2012, s. 60; O.C. 321-2017, s. 40.
841R5. In the computation under section 841R1, no deduction may be made by the insurer
(a)  in respect of an amount deductible, under paragraph d of section 840 of the Act or paragraph a of section 841 of that Act, in computing its income for the year;
(b)  except as provided in section 841R3, in respect of a reserve deductible under paragraph a or a.1 of section 840 of the Act in computing its income for the year;
(c)  except as provided in subparagraph a of the first paragraph of section 841R2, in respect of an amount deductible under section 140 of the Act in computing its income for the year, or an amount taken into account in computing its gross Canadian life investment income for the year; or
(d)  except as provided in subparagraph a.1 of the first paragraph of section 841R3, in respect of an amount referred to in subparagraph a or b of the second paragraph of that section.
s. 841R5; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 841R5; O.C. 91-94, s. 100; O.C. 134-2009, s. 1; O.C. 390-2012, s. 60.
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