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

Section 851.22.11r8
Disposition versions

Full text
851.22.11R8. No amount in respect of the residual portion of a gain or loss of an insurer from the disposition of a specified debt obligation to which section 851.22.11 of the Act applies may be allocated to any taxation year of the insurer that ends after the insurer ceased to carry on all or substantially all of an insurance business, if
(a)  section 832.3 or 832.9 of the Act has applied to the transfer of that business; and
(b)  the person to whom that business was transferred is deemed, because of subparagraph g of the second paragraph of section 832.3 of the Act, to be a continuation of the insurer in respect of that residual portion.
O.C. 390-2012, s. 64.
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