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

Section 818r85
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818R85. Despite Division II, the following rules apply:
(a)  the total value for the year of Canadian equity property of an insurer that may be designated in respect of the insurer’s insurance businesses for a taxation year may not exceed the insurer’s equity limit for the year; and
(b)  for a taxation year a portion of a particular Canadian equity property of an insurer may be designated if the designation of the entire Canadian equity property would result in a designation of Canadian equity property of the insurer for the year with a total value for the year exceeding the insurer’s equity limit for the year.
s. 818R83; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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