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

Full text
360R43. For the purposes of subparagraph a of the second paragraph of section 360R42, a reference, in the portion of subparagraph i of that subparagraph a before subparagraph 1 and in subparagraph ii of that subparagraph a, to the amount of a particular expenditure is to be interpreted, if it is an expenditure referred to in any of paragraphs b and d of section 360R48, c to f of section 360R49 and a and b of section 360R55, as a reference to the stated percentage of the amount of that expenditure.
s. 360R17.0.1; O.C. 35-96, s. 44; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.