92.21. Where an insurer has deducted an amount under section 157.12 in computing its income for its taxation year that includes 23 February 1994, it shall include in computing its income for that taxation year and each subsequent taxation year that begins before 1 January 2004, the prescribed portion for the year of the amount so deducted.
1990, c. 59, s. 49; 1996, c. 39, s. 28.