Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 1406 from 2010-12-15 to 2013-06-25:

 Any amount determined under section 1404 or 1405 shall be determined

  • (a) net of relevant reinsurance recoverable amounts;

  • (b) without reference to any liability in respect of a segregated fund (other than a liability in respect of a guarantee in respect of a segregated fund policy); and

  • (c) without reference to any amount in respect of a deposit accounting insurance policy.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-425, s. 1
  • SOR/99-269, s. 6
  • 2010, c. 25, s. 79

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