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I-3 - Taxation Act
Section 999.0.5
Disposition versions
999.0.5. (Repealed).
1993, c. 16, s. 324; 2015, c. 24, s. 128; 2019, c. 142019, c. 14, s. 2931.
999.0.5. For the purposes of this Part, in computing the taxable income of an insurer for a particular taxation year, the insurer is deemed to have deducted, in each of the taxation years preceding the particular taxation year and in respect of which paragraph k of section 998 applied to the insurer, the greater of the amount it claimed or deducted under paragraph a of section 130, the second paragraph of section 152, section 832, paragraphs a and a.1 of section 840 and paragraphs a and b of section 841, and the greatest amount that could have been claimed or deducted under those provisions to the extent that the total thereof does not exceed the amount that would be its taxable income for that preceding year if no amount had been claimed or deducted under those provisions.
999.0.5. For the purposes of this Part, in computing the taxable income of an insurer for a particular taxation year, the insurer is deemed to have deducted in each of the taxation years preceding the particular taxation year and in respect of which paragraph k of section 998 applied to the insurer, the greater of the amount it claimed or deducted under paragraph a of section 130, the second paragraph of section 152, section 832, paragraphs a, a.1 and d of section 840 and paragraphs a and b of section 841, and the greatest amount that could have been claimed or deducted under those provisions to the extent that the total thereof does not exceed the amount that would be its taxable income for that preceding year if no amount had been claimed or deducted under those provisions.
