844.1R1. For the purposes of section 844.1 of the Act, the prescribed amounts that an insurer is deemed to have deducted in computing its income for the 1976 or 1977 taxation year means the amounts respectively determined as such in respect of the insurer at the same time and for the same purposes under subsection 4.1 or 4.2 of section 138, as the case may be, of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 844.1R1; O.C. 1981-80, s. 844.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 844.1R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.