841.1R1. For the purposes of paragraph a of section 841.1 of the Act, the 1975-76 excess policy dividend deduction of an insurer who made an election under section 825 of the Act for its 1975 taxation year means the amount determined as such in respect of the insurer at the same time and for the same purposes under section 138 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 841.1R1; O.C. 1981-80, s. 841.1R1; R.R.Q., 1981, c. I-3, r. 1, s. 841.1R1; O.C. 1076-88, s. 22; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.