818R4. For the purposes of the application of Chapters II to XIV and XVI and except as expressly otherwise provided therein, where the expression “preceding taxation year” refers to the 1977 taxation year of an insurer, the definitions included therein apply as if those chapters would apply to that taxation year of the insurer.
s. 818R2; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R2; O.C. 134-2009, s. 1.