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

Section 851.22.18r3
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Full text
851.22.18R3. (Revoked).
O.C. 390-2012, s. 64; O.C. 321-2017, s. 42.
851.22.18R3. If section 832.3 or 832.9 of the Act has applied to the transfer of an insurance business by an insurer, the part of the insurer’s transition deduction that is included, because of subparagraph g of the second paragraph of section 832.3 of the Act, in the transition deduction of the person to whom the business was transferred is to be subtracted from the amount determined under subparagraph b of the second paragraph of section 851.22.18R1 in respect of the insurer for a taxation year that ends after the insurer ceased to carry on all or substantially all of the insurance business.
O.C. 390-2012, s. 64.
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