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I-3 - Taxation Act

Section 843
Disposition versions

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843. In no case may a life insurer resident in Canada, in computing its income, make any deduction under section 146.1 in respect of foreign taxes attributable to its insurance business, nor make any deduction under sections 772.2 to 772.13 in computing its income in respect of foreign taxes attributable to income from its insurance business.
1972, c. 23, s. 631; 1973, c. 17, s. 97; 1984, c. 15, s. 190; 1995, c. 63, s. 94.
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