Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 1402 from 2004-08-31 to 2010-12-14:

 Any amount determined under section 1400 or 1401 shall be determined on a net of reinsurance ceded basis.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-425, s. 1
  • SOR/97-505, s. 1
  • SOR/99-269, s. 5

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