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

Section 818r59
Disposition versions

Full text
818R59. The amount to which paragraph a of section 818R58 refers in respect of an insurer for a taxation year is equal to that proportion of the aggregate of all amounts each of which is the value for the year of an equity property of the insurer that the insurer’s weighted Canadian liabilities at the end of the year is of the insurer’s weighted total liabilities at the end of the year.
s. 818R57; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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