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

Section 818r13 Disposition versions

2017-04-12

818R13. (Revoked).

s. 818R9.2; O.C. 91-94, s. 61; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.

2012-09-01

818R13. In this chapter, “mean Canadian investment fund for the year” means, for a taxation year,

(a)  in respect of a life insurer resident in Canada, one-half of the aggregate of its Canadian investment fund at the end of the year and that fund at the end of the preceding taxation year; and

(b)  in respect of an insurer not resident in Canada, one-half of the aggregate of its Canadian investment fund at the end of the year and the amount that would constitute its Canadian investment fund at the end of the preceding taxation year if its attributed surplus for the year for that preceding year corresponded to its attributed surplus for the year for the taxation year.

s. 818R9.2; O.C. 91-94, s. 61; O.C. 134-2009, s. 1.