I-3 - Taxation Act

Full text
390.1. Where an amount described in section 388 becomes receivable by a taxpayer at a particular time, there shall at that particular time be included in computing the amount determined under paragraph c of section 418.1.4 in respect of the taxpayer and a country the amount designated under subparagraph ii of paragraph c of section 330 by the taxpayer in respect of that amount and that country.
2004, c. 8, s. 70.