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

Section 818r21
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Full text
818R21. (Revoked).
s. 818R14; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R14; O.C. 91-94, s. 64; O.C. 1470-2002, s. 53; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R21. Despite the definition of “Superintendent of Financial Institutions” in section 818R2, an insurer that makes the election referred to in section 818R19 may, if it so provides in that election, compute the excess amount determined under section 818R18 by interpreting that expression as meaning the person of the country or political subdivision thereof to whom the insurer is required to report its reserves in respect of all the insurance businesses carried on by it.
s. 818R14; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R14; O.C. 91-94, s. 64; O.C. 1470-2002, s. 53; O.C. 134-2009, s. 1.
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