Income Tax Regulations
Version of section 1402 from 2023-01-01 to 2024-04-01:
1402 Any amount determined under
(a) section 1401 shall be determined net of relevant reinsurance recoverable amounts; and
(b) section 1400 or 1401 shall be determined 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
- 2022, c. 19, s. 79
- Date modified: