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

Section 230.0.0.2r2
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230.0.0.2R2. For the purposes of paragraph a of section 230.0.0.2 of the Act, a laboratory animal is any animal acquired or leased in order to be used as the subject of an experiment, other than such an animal in respect of which it may reasonably be expected that a more than symbolic amount will be received or that the pelt, flesh or any other body part, including the sperm or any other substance, may be sold for such an amount.
s. 230.0.0.2R1; O.C 1232-91, s. 5; O.C. 134-2009, s. 1; O.C. 321-2017, s. 22.
230.0.0.2R2. For the purposes of subparagraph d of the first paragraph of section 230.0.0.2 of the Act, a laboratory animal is any animal acquired or leased in order to be used as the subject of an experiment, other than such an animal in respect of which it may reasonably be expected that a more than symbolic amount will be received or that the pelt, flesh or any other body part, including the sperm or any other substance, may be sold for such an amount.
s. 230.0.0.2R1; O.C 1232-91, s. 5; O.C. 134-2009, s. 1.
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