818R23. In Chapters II to XIV, XVI and XX, the equity limit for the year, in respect of a taxation year, means,(a) in the case of a life insurer resident in Canada, the amount determined pursuant to section 818R24;
(b) in the case of a non-resident insurer, other than a life insurer, the amount determined pursuant to section 818R25; and
(c) in the case of a non-resident life insurer, the amount determined pursuant to section 818R26.