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

Section 838r1
Disposition versions

Full text
838R1. For the purposes of the second paragraph of section 838 of the Act, “specified Canadian assets”, “Canadian investment fund for a taxation year” and “value for a taxation year” have the meaning assigned to them by the regulatory provisions made under that paragraph, as they applied to the 1977 taxation year.
s. 838R1; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 838R1; O.C. 134-2009, s. 1.
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