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

Section 818r41
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818R41. (Revoked).
s. 818R38; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R38; O.C. 91-94, s. 76; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R41. An insurer may not designate, under sections 818R30 and 818R38, for a taxation year, in respect of any of its insurance businesses in Canada, an investment property owned by it at any time in the year that was not, at the end of the preceding taxation year, insurance property in respect of any of its insurance businesses in Canada and that is used or held by it in the year in the course of carrying on an insurance business outside Canada.
s. 818R38; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R38; O.C. 91-94, s. 76; O.C. 134-2009, s. 1.
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