Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 844r1
Disposition versions

Full text
844R1. The amount referred to in paragraph a.1 of section 844 of the Act in respect of an insurer for a taxation year, in respect of its groups of life insurance contracts in Canada at the end of the year, is
(a)  where the amount determined under section 840R36 in respect of the insurer for the year is less than nil, that amount expressed as a positive number; or
(b)  in any other case, nil.
s. 844R2; O.C. 1463-2001, s. 120; O.C. 134-2009, s. 1; O.C. 390-2012, s. 62; S.Q. 2023, c. 19, s. 174.
844R1. The amount referred to in paragraph a.1 of section 844 of the Act in respect of an insurer for a taxation year, in respect of its life insurance policies in Canada, is
(a)  where the amount determined under section 840R36 in respect of the insurer for the year is less than nil, that amount expressed as a positive number; or
(b)  in any other case, nil.
s. 844R2; O.C. 1463-2001, s. 120; O.C. 134-2009, s. 1; O.C. 390-2012, s. 62.
© Gouvernement du Québec