736.1R1. The prescribed amount referred to in the second paragraph of section 736.1 of the Act is an amount equal to the amount computed for the insurer at the same time and for the same purposes under paragraph b of subsection 7.1 of section 111 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 736.1R1; O.C. 1981-80, s. 736.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 736.1R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.