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

Section 818r87
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818R87. Property owned by an insurer at any time in a taxation year, other than investment property of the insurer for the year, that is not included in a segregated fund and that is used or held by the insurer in the year in the course of carrying on an insurance business in Canada is deemed to be designated insurance property of the insurer for the year in respect of the business.
s. 818R85; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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