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

Section 316.2r1
Disposition versions

Full text
316.2R1. For the purposes of subparagraph i of paragraph a of section 316.2 of the Act, the rate of interest prescribed, during a particular period, is that equal to the rate determined, during the same period, in accordance with subparagraph i of paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 316.2R1; O.C. 473-95, s. 3; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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