818R43. An insurer or the Minister may, for a taxation year, designate only a portion of a particular investment property under any of paragraphs b to d and f of section 818R38 where the designation of all the particular investment property would result in the value for the year of the aggregate of the investment property designated under section 818R38 for the year exceeding the value that is required to be designated by the insurer under that section.
s. 818R38.2; O.C. 91-94, s. 77; O.C. 134-2009, s. 1.