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

Section 92.21r4
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Full text
92.21R4. (Revoked).
s. 92.21R12; O.C. 1454-99, s. 8; O.C. 134-2009, s. 1; O.C. 321-2017, s. 5.
92.21R4. Where section 832.3 or 832.9 of the Act has applied in respect of the transfer of an insurance business of an insurer, there is to be subtracted from the insurer’s transition amount, for the purposes of subparagraph d of the second paragraph of section 92.21R2 in respect of a taxation year of the insurer ending after the insurer ceased to carry on all or substantially all of the business, the part of the insurer’s transition amount that may reasonably be attributed to the business.
s. 92.21R12; O.C. 1454-99, s. 8; O.C. 134-2009, s. 1.
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