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Income Tax Regulations

Version of section 1402 from 2023-01-01 to 2024-03-20:


 Any amount determined under

  • (a) section 1401 shall be determined net of relevant reinsurance recoverable amounts; and

  • (b) section 1400 or 1401 shall be determined 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/97-505, s. 1
  • SOR/99-269, s. 5
  • 2010, c. 25, s. 78
  • 2022, c. 19, s. 79

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