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

Section 818r24
Disposition versions

Full text
818R24. (Revoked).
s. 818R17; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R17; O.C. 91-94, s. 67; O.C. 1470-2002, s. 54; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R24. The amount referred to in paragraph a of section 818R23 is equal to the greater of
(a)  the proportion of the value for the year of the aggregate of the insurer’s equity property that the amount by which its mean Canadian reserve liabilities for the year exceeds the aggregate of its mean policy loans for the year and one-half of the aggregate of its outstanding premiums in respect of its insurance businesses in Canada, as determined for the purposes of the Superintendent of Financial Institutions at the end of the year and of the preceding taxation year, is of the amount by which the insurer’s mean total reserve liabilities exceeds the aggregate of its mean policy loans and foreign policy loans for the year and one-half of the aggregate of its outstanding premiums in respect of its insurance businesses in Canada, as determined for the purposes of the Superintendent of Financial Institutions at the end of the year and of the preceding taxation year; and
(b)  8% of the insurer’s Canadian investment fund for the year.
s. 818R17; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R17; O.C. 91-94, s. 67; O.C. 1470-2002, s. 54; O.C. 134-2009, s. 1.
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