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

Full text
851.22.2R2. For the purposes of subparagraph b of the second paragraph of section 851.22.2 of the Act, a share described in subparagraph ii of subparagraph c of the first paragraph of section 851.22.1R0.3 is prescribed in respect of all taxpayers.
O.C. 390-2012, s. 64.