Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 190.16(2)

I-3.3 — Income Tax Act · 2 versions

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

  1. 2007-02-21 to 2013-06-26 View Source
    AAny lifeallocation insurancemade corporationfor thatthe carriespurpose onof businessparagraph (1)(a) under subsection 190.15(2) or (3) shall be in Canadathe atsame anyproportion time in a taxation year and that is related atas the endallocation, if any, made for the purpose of theparagraph year to another life insurance corporation that carries on business in Canada may file with the Minister an agreement, in prescribed form on behalf of the related group of life insurance corporations of which the corporation is a member,(1)(b) under whichsubsection an190.15(2) amountor that does not exceed the total of(3).
    Full text

    Any allocation made for the purpose of paragraph (1)(a) under subsection 190.15(2) or (3) shall be in the same proportion as the allocation, if any, made for the purpose of paragraph (1)(b) under subsection 190.15(2) or (3).

  2. 2004-08-31 to 2007-02-21 View Source

    A life insurance corporation that carries on business in Canada at any time in a taxation year and that is related at the end of the year to another life insurance corporation that carries on business in Canada may file with the Minister an agreement, in prescribed form on behalf of the related group of life insurance corporations of which the corporation is a member, under which an amount that does not exceed the total of