Versions of s. 138(4.2)(a)(i)
-
the insurer’s maximum tax actuarial reserve for its 1977 taxation year, if that reserve had been determined on the basis of the rules applicable to its 1978 taxation year,
the insurer’s maximum tax actuarial reserve for its 1977 taxation year, if that reserve had been determined on the basis of the rules applicable to its 1978 taxation year,