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

Full text
92.5R10. For the purpose of making the computations referred to in sections 92.5R5 to 92.5R9, the compounding period is not to exceed 1 year and any interest rate used must be constant from the time of acquisition or issue, as the case may be, until the time of maturity, surrender or retraction.
s. 92.5R9; O.C. 7-87, s. 2; O.C. 1466-98, s. 14; O.C. 134-2009, s. 1.