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

Full text
841R4. (Revoked).
s. 841R4; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 841R4; O.C. 91-94, s. 99; O.C. 134-2009, s. 1; O.C. 390-2012, s. 59; O.C. 321-2017, s. 40.
841R4. In the computation under section 841R1, the insurer may not include an amount in respect of its participating life insurance policies in Canada deducted by it under paragraph a or a.1 of section 840 of the Act in computing its income for the preceding taxation year or, except as provided for in subparagraph a of the first paragraph of section 841R2, an amount deducted by it under section 140 of the Act in computing its income for the preceding taxation year or included by it in computing its gross Canadian life investment income for the year or, except as provided for in subparagraph a.1 of the first paragraph of section 841R2, an amount referred to in subparagraph a or b of the second paragraph of that section 841R2.
s. 841R4; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 841R4; O.C. 91-94, s. 99; O.C. 134-2009, s. 1; O.C. 390-2012, s. 59.