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

Section 818r26 Disposition versions

2017-04-12

818R26. (Revoked).

s. 818R19; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R19; O.C. 91-94, s. 67; O.C. 1463-2001, s. 82; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.

2012-09-01

818R26. The amount referred to in paragraph c of section 818R23 is equal to the aggregate of

(a)  the insurer’s life equity limit for the year; and

(b)  one-quarter of the aggregate of the insurer’s property and casualty insurance surplus for the year and the amount equal to the amount by which its mean Canadian reserve liabilities for the year exceeds one-half of the aggregate of its deferred acquisition expenses and premiums receivable at the end of the year and of the preceding taxation year in respect of its business in Canada, as determined for the purposes of the Superintendent of Financial Institutions, to the extent that those amounts were included in its Canadian reserve liabilities for those years, determined on the assumption that the insurer’s sole insurance business in Canada is a property and casualty insurance business.

s. 818R19; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R19; O.C. 91-94, s. 67; O.C. 1463-2001, s. 82; O.C. 134-2009, s. 1.