818R40. Despite sections 818R30, 818R38 and 818R42, the value for the year of Canadian equity property that may be designated in respect of all the insurance businesses in Canada of an insurer for a taxation year may not exceed the insurer’s equity limit for the year.
s. 818R37; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R37; O.C. 91-94, s. 76; O.C. 134-2009, s. 1.