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I-3, r. 1 - Regulation respecting the Taxation Act
Section 92.19r12
Disposition versions
92.19R12. In the computation under section 92.19R9, the insurer may not include
(a) any amount in respect of the insurer’s participating life insurance policies in Canada that was deducted under paragraph a of section 840 of the Act in computing its income for the immediately preceding taxation year; or
(b) subject to subparagraph a of the first paragraph of section 92.19R10,
i. any amount as a reserve that was deducted under section 140 of the Act in computing the insurer’s income for the immediately preceding taxation year; or
ii. any amount that was included in determining the insurer’s gross Canadian life investment income for the year.
92.19R12. In the computation under section 92.19R9, the insurer may not include
(a) any amount in respect of the insurer’s participating life insurance policies in Canada that was deducted under paragraphs a and a.1 of section 840 of the Act in computing its income for the immediately preceding taxation year; or
(b) subject to subparagraph a of the first paragraph of section 92.19R10,
i. any amount as a reserve that was deducted under section 140 of the Act in computing the insurer’s income for the immediately preceding taxation year; or
ii. any amount that was included in determining the insurer’s gross Canadian life investment income for the year.
