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

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840R7. For the purposes of the formula in the first paragraph of section 840R2, it may be assumed that premiums are payable annually in advance.
s. 840R5; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R5; O.C. 1463-2001, s. 101; O.C. 134-2009, s. 1.