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

Section 825r9
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825R9. The amount to which the first paragraph of section 825R8 refers in respect of an insurer at the end of a taxation year is equal to the aggregate of all amounts each of which is an amount claimed by the insurer under section 825R2 in respect of its cumulative excess account for a preceding taxation year that may be attributed to a positive amount determined under that first paragraph for that year.
For the purposes of the first paragraph, a positive amount determined in respect of a particular taxation year is deemed to have been claimed before a positive amount determined in respect of any subsequent taxation year.
s. 825R9; O.C. 1463-2001, s. 94; O.C. 134-2009, s. 1.
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