I-3, r. 1 - Regulation respecting the Taxation Act

Full text
1015R3. For the purposes of subparagraph m of the second paragraph of section 1015 of the Act, a prescribed benefit is a benefit described in section 311R1.
s. 1015R1.0.1.1; O.C. 1707-97, s. 66; O.C. 134-2009, s. 1.