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

Section 818r19 Disposition versions

2017-04-12

818R19. (Revoked).

s. 818R12; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R12; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.

2012-09-01

818R19. A non-resident life insurer makes the election under paragraph a of section 818R17 for a taxation year by enclosing with to its fiscal return, that it is required to file for the year pursuant to section 1000 of the Act, the following documents in duplicate:

(a)  a letter stating that election; and

(b)  a schedule mentioning the amount of the excess amount determined under section 818R18 in respect of the year, the amount of the value for the year of all the insurer’s equity property, information adequate to enable the Minister to verify those amounts and, in the case of section 818R21, the position and jurisdiction of the person referred to therein to whom the insurer is required to report its reserves.

s. 818R12; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R12; O.C. 134-2009, s. 1.