101.2. For the purposes of subparagraph a of the second paragraph of section 93, a life insurer is deemed to have deducted for depreciation for property of a prescribed class under the regulations made under paragraph a of section 130, in computing its income for taxation years before its taxation year 1978, an amount equal to the amount provided for by regulation.
1978, c. 26, s. 21; 2001, c. 53, s. 35.