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

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487.5.1R1. For the purposes of section 487.5.1 of the Act, the debt bears interest at the annual rate prescribed by section 487.2R1.
s. 487.5.1R1; O.C. 1666-90, s. 11; O.C. 134-2009, s. 1.