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I-3 - Taxation Act

Section 1173.4
Disposition versions

Full text
1173.4. For the purposes of this Part and sections 1000 to 1027 and 1037 to 1079.16, where those sections apply to this Part by reason of section 1175, an insurance corporation that is not a corporation is deemed to be a corporation and, for the purposes of Book III, its fiscal period is deemed to be its taxation year.
1993, c. 19, s. 152; 1993, c. 64, s. 203; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 2005, c. 1, s. 290.
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