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I-3 - Taxation Act

Section 844.6
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844.6. There must be included in computing an insurer’s income for its transition year from an insurance business carried on by it in the transition year the positive amount, if any, of the insurer’s reserve transition amount in respect of that insurance business.
2010, c. 25, s. 94; 2023, c. 19, s. 73.
844.6. There must be included in computing a life insurer’s income for its transition year from a life insurance business carried on by it in Canada in the transition year, the positive amount of the life insurer’s reserve transition amount in respect of that life insurance business.
2010, c. 25, s. 94.
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