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

Section 818r27
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818R27. (Revoked).
s. 818R20; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R20; O.C. 91-94, s. 68; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1; O.C. 321-2017, s. 36.
818R27. In Chapters II to XIV, XVI and XX, the value, at a particular time of a property of an insurer, designated corporation, trust or partnership, referred to in this chapter as the “owner”, means, in respect of property referred to in section 818R28, the amount by which the amount provided for in that section in respect of such property exceeds the amount determined under the second paragraph.
The amount to which the first paragraph refers is the amount of any debt that the owner has incurred or assumed for the purpose of acquiring the property and that is outstanding at that time.
s. 818R20; O.C. 3926-80, s. 31; R.R.Q., 1981, c. I-3, r. 1, s. 818R20; O.C. 91-94, s. 68; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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