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

Section 92.11r3 Disposition versions

2019-06-19

92.11R3. (Revoked).

s. 92.11R1.0.1; O.C. 67-96, s. 10; O.C. 1470-2002, s. 6; O.C. 1155-2004, s. 9; O.C. 134-2009, s. 1; O.C. 390-2012, s. 5; S.Q. 2019, c. 14, s. 622.

2012-09-01

92.11R3. For the purposes of this division, where an amount must be determined under any of sections 840R9 to 840R34, the following rules apply to the determination of that amount:

(a)  the expression “policy loan” has the meaning assigned to it by paragraph a.1.1 of section 966 of the Act;

(b)  the first paragraph of section 840R9 is to be read without reference to “that begins before 1 October 2006” and section 840R11 is not to be taken into account; and

(c)  paragraphs a and b of section 840R22 are to be read without reference to “or in respect of the interest accrued on such loan for the benefit of the insurer at the end of the year”.

s. 92.11R1.0.1; O.C. 67-96, s. 10; O.C. 1470-2002, s. 6; O.C. 1155-2004, s. 9; O.C. 134-2009, s. 1; O.C. 390-2012, s. 5.