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I-3 - Taxation Act

Section 841.1
Disposition versions

Full text
841.1. (Repealed).
1978, c. 26, s. 154; 1986, c. 19, s. 169; 2015, c. 24, s. 123.
841.1. For the purposes of subparagraph i of paragraph a of section 841,
(a)  an insurer’s 1975/1976 excess policy dividend deduction, within the meaning of the regulations, is deemed to be an amount that was deductible under the said paragraph in computing its income for taxation years before its taxation year 1977; and
(b)  an insurer’s 1977 excess policy dividend deduction, within the meaning of the regulations, is deemed to be an amount that was deductible under the said paragraph in computing its income for taxation years before its taxation year 1978.
1978, c. 26, s. 154; 1986, c. 19, s. 169.
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