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I-3, r. 1 - Regulation respecting the Taxation Act
Section 818r78.3
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818R78.3. A computation that is required to be made under this chapter and Chapters X, XI and XX in respect of an insurer’s taxation year that immediately precedes the first taxation year that begins after 31 December 2022 and that is relevant to a computation, in this section referred to as the “transition year computation”, that is required to be made under this chapter and Chapters X, XI and XX in respect of the insurer’s first taxation year that begins after 31 December 2022 is, for the purposes only of the transition year computation, to be made using the same definitions, rules and methodologies that are used in the transition year computation.
