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

Section 818r11
Disposition versions

Full text
818R11. (Revoked).
s. 818R9; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R9; O.C. 1463-2001, s. 78; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R11. For the purposes of paragraphs e and f of section 818R10, a liability or a debt does not include a debt referred to in the second paragraph of section 818R27.
In addition, for the purposes of paragraph e of section 818R10, a reserve does not include the insurer’s investment valuation reserve.
s. 818R9; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R9; O.C. 1463-2001, s. 78; O.C. 134-2009, s. 1.
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