Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

I-3 - Taxation Act

Section 825.0.1
Disposition versions

Full text
825.0.1. Notwithstanding sections 851.22.4 to 851.22.22.11, where in a taxation year an insurer carries on an insurance business in Canada and elsewhere, the following rules apply in computing its income for the year from carrying on its insurance business in Canada:
(a)  sections 851.22.4, 851.22.5 and 851.22.14 to 851.22.22.11 apply only in respect of property that is designated insurance property for the year in respect of the business; and
(b)  sections 851.22.6 to 851.22.13 apply only in respect of the disposition of property that, for the taxation year in which the insurer disposed of it, was designated insurance property in respect of the business.
1996, c. 39, s. 223; 1998, c. 16, s. 193; 2010, c. 25, s. 92.
825.0.1. Notwithstanding sections 851.22.4 to 851.22.22, where in a taxation year an insurer carries on an insurance business in Canada and elsewhere, the following rules apply in computing its income for the year from carrying on its insurance business in Canada:
(a)  sections 851.22.4, 851.22.5 and 851.22.14 to 851.22.22 apply only in respect of property that is designated insurance property for the year in respect of the business; and
(b)  sections 851.22.6 to 851.22.13 apply only in respect of the disposition of property that, for the taxation year in which the insurer disposed of it, was designated insurance property in respect of the business.
1996, c. 39, s. 223; 1998, c. 16, s. 193.
© Gouvernement du Québec