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

Section 818r66
Disposition versions

Full text
818R66. Property to which paragraph b of section 818R64 refers in respect of an insurer for a taxation year means property of the insurer that is land, depreciable property or property that would be depreciable property if it were situated in Canada and used or held by the insurer in the year in the course of carrying on an insurance business in Canada.
s. 818R64; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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