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I-3 - Taxation Act

Section 191.4
Disposition versions

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191.4. In this division, “Minister’s rules” means the “Rules for the Determination of the Appropriations for Contingencies of a Bank” issued under the authority of the Minister of Finance of Canada pursuant to section 308 of the Bank Act (Revised Statutes of Canada, 1985, chapter B-1), as it read before its repeal, for the purposes of subsections 1 and 2 of section 26 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).
1990, c. 59, s. 106; 1997, c. 31, s. 26.
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