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Income Tax Regulations

Version of section 1406 from 2004-08-31 to 2010-12-14:


 Any amount determined under section 1404 or 1405 shall be determined

  • (a) on a net of reinsurance ceded basis; and

  • (b) without reference to any liability in respect of a segregated fund (other than a liability in respect of a guarantee in respect of a segregated fund policy).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/79-425, s. 1
  • SOR/99-269, s. 6

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