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I-3 - Taxation Act

Section 1175.11
Disposition versions

Full text
1175.11. For the purposes of subparagraph a of the second paragraph of section 1175.6, the amount determined for a taxation year in respect of the total reserve liabilities of the foreign insurance subsidiaries of a life insurer is the aggregate of all amounts each of which would be the total reserve liabilities of such a subsidiary at the end of the subsidiary’s last taxation year ending at or before the end of the life insurer’s taxation year if the subsidiary were required to report to the Superintendent of Financial Institutions for that year.
1997, c. 14, s. 286.
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