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

Section 840r28
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840R28. (Revoked).
s. 840R19; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R19; O.C. 91-94, s. 92; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.
840R28. Despite section 840R22, a life insurer may use a method of approximation in computing its income for a taxation year, in respect of any class of life insurance policies referred to in that section and issued before its 1988 taxation year, in order to convert the amount that it reported as a reserve in respect of those policies in its annual report for the year filed with the Superintendent of Financial Institutions into an amount that is a reasonable estimate of the amount that, but for this section, would have been computed under that section 840R22 in respect of those policies, provided that that method of approximation is acceptable to the Minister on the advice of the Superintendent of Financial Institutions.
s. 840R19; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R19; O.C. 91-94, s. 92; O.C. 134-2009, s. 1.
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