Full text
the insurer did not make an election in respect of the year under subsection 138(9) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied to that year, and
the insurer did not make an election in respect of the year under subsection 138(9) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied to that year, and
the insurer did not make an election in respect of the year under subsection 138(9) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applied to that year, and