Income Tax Regulations
Version of section 1402 from 2010-12-15 to 2022-12-31:
1402 Any amount determined under section 1400 or 1401 shall be determined
(a) net of relevant reinsurance recoverable amounts; and
(b) without reference to any amount in respect of a deposit accounting insurance policy.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/79-425, s. 1
- SOR/97-505, s. 1
- SOR/99-269, s. 5
- 2010, c. 25, s. 78
- Date modified: