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I-3 - Taxation Act

Section 844.14
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844.14. If at any time an insurer that carried on an insurance business ceases to exist (otherwise than as a result of a winding-up described in section 844.10 or of an amalgamation within the meaning of subsections 1 and 2 of section 544), for the purposes of section 844.13, the insurer is deemed to have ceased to carry on the insurance business at the time (determined without reference to this section) at which the insurer ceased to carry on the insurance business or, if it is earlier, the time that is immediately before the end of the last taxation year of the insurer that ended at or before the time at which the insurer ceased to exist.
2010, c. 25, s. 94; 2023, c. 19, s. 81.
844.14. If at any time a life insurer that carried on a life insurance business ceases to exist (otherwise than as a result of a winding-up described in section 844.10 or of an amalgamation within the meaning of subsections 1 and 2 of section 544), for the purposes of section 844.13, the life insurer is deemed to have ceased to carry on the life insurance business at the time (determined without reference to this section) at which the life insurer ceased to carry on the life insurance business or, if it is earlier, the time that is immediately before the end of the last taxation year of the life insurer that ended at or before the time at which the life insurer ceased to exist.
2010, c. 25, s. 94.
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