Income Tax Regulations
Version of section 1406 from 2010-12-15 to 2013-06-25:
1406 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
- Date modified: