Versions of s. 181(2)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2023-01-01 to present available View Source

For the purposes of this Part, the expressions attributed surplus, Canadian assets, Canadian premiums, Canadian reserve liabilities, contractual service margin, group of insurance contracts, group of reinsurance contracts, permanent establishment, policyholders’ liabilities, reinsurance contract held amount, total assets, total premiums and total reserve liabilities have such meanings as may be prescribed.

Full text

For the purposes of this Part, the expressions attributed surplus, Canadian assets, Canadian premiums, Canadian reserve liabilities, contractual service margin, group of insurance contracts, group of reinsurance contracts, permanent establishment, policyholders’ liabilities, reinsurance contract held amount, total assets, total premiums and total reserve liabilities have such meanings as may be prescribed.
2013-06-26 to 2023-01-01 View Source

For the purposes of this Part, the expressions attributed surplus, Canadian assets, Canadian premiums, Canadian reserve liabilities, permanent establishment, total assets, total premiums and total reserve liabilities have such meanings as may be prescribed.

Full text

For the purposes of this Part, the expressions attributed surplus, Canadian assets, Canadian premiums, Canadian reserve liabilities, permanent establishment, total assets, total premiums and total reserve liabilities have such meanings as may be prescribed.
2004-08-31 to 2013-06-26 View Source

For the purposes of this Part, the expressions attributed surplus, Canadian assets, Canadian premiums, Canadian reserve liabilities, permanent establishment, total assets, total premiums and total reserve liabilities have such meanings as may be prescribed.