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I-3 - Taxation Act

Section 851.1
Disposition versions

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851.1. For the purposes of this Part, the rules provided in this chapter apply where all or any portion of an insurer’s reserves in respect of life insurance policies vary depending on the fair market value of a specified group of properties that is reported as a segregated fund to the Superintendent of Financial Institutions.
1978, c. 26, s. 165; 2023, c. 19, s. 83.
851.1. For the purposes of this Part, the rules provided in this chapter apply where all or any portion of an insurer’s reserves in respect of life insurance policies vary depending on the fair market value of a specified group of properties.
1978, c. 26, s. 165.
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