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I-3, r. 1 - Regulation respecting the Taxation Act

Section 818r54
Disposition versions

Full text
818R54. The Canadian investment fund of an insurer at the end of a taxation year is
(a)  in the case of a life insurer resident in Canada, the amount described in section 818R55; or
(b)  in the case of a life insurer not resident in Canada, the amount described in section 818R57.
s. 818R52; O.C. 1463-2001, s. 86; O.C. 134-2009, s. 1.
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