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

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1026R1. For the purposes of section 1026 of the Act, the basic provisional account for a year is equal to the tax payable under Part I of the Act for the same year, computed in the manner described in section 1025R1.
s. 1026R1; O.C. 2962-82, s. 84; O.C. 500-83, s. 84; O.C. 421-88, s. 32; O.C. 134-2009, s. 1.