Income Tax Regulations
802 The amounts that are taxable under Part XIII of the Act in a taxation year of a taxpayer that is a registered non-resident insurer in the taxation year are amounts paid or credited to the taxpayer in the taxation year other than amounts included under Part I of the Act in computing the taxpayer’s income from a business carried on by it in Canada.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/79-424, s. 1
- SOR/2009-302, s. 5
- Date modified: