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I-3, r. 1 - Regulation respecting the Taxation Act
Section 92.19r13
Disposition versions
92.19R13. In the computation under section 92.19R9, the insurer may not deduct,
(a) subject to subparagraph a of the first paragraph of section 92.19R10, any amount taken into account in determining the insurer’s gross Canadian life investment income for the year;
(b) subject to subparagraph a of the first paragraph of section 92.19R10, any amount deductible under section 140 of the Act in computing the insurer’s income for the year;
(c) any amount deductible under paragraph a of section 841 of the Act in computing the insurer's income for the year; or
(d) subject to section 92.19R11, any amount deductible as a reserve under paragraph a of section 840 of the Act in computing the insurer’s income for the year.
92.19R13. In the computation under section 92.19R9, the insurer may not deduct,
(a) subject to subparagraph a of the first paragraph of section 92.19R10, any amount taken into account in determining the insurer’s gross Canadian life investment income for the year;
(b) subject to subparagraph a of the first paragraph of section 92.19R10, any amount deductible under section 140 of the Act in computing the insurer’s income for the year;
(c) any amount deductible under paragraph a of section 841 of the Act in computing the insurer's income for the year; or
(d) subject to section 92.19R11, any amount deductible as a reserve under paragraph a or a.1 of section 840 of the Act in computing the insurer's income for the year.
