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

Section 487.0.2r5
Disposition versions

Full text
487.0.2R5. In the first paragraph of section 487.0.2 of the Act, for a year after the year 2013, a drought region or a region of flood or excessive moisture means a region listed in section 7305.01 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
O.C. 117-2019, s. 16.
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