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

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360R69. The agreement referred to in section 360R68 in respect of a well is an agreement in the prescribed form, whereby the aggregate of the amounts allocated in respect of the well is $5,000,000 and according to which the amount allocated to each of the persons referred to in the agreement does not exceed the amount that would be determined in respect of that person for the well under subparagraph a of the second paragraph of section 360R66 at the time the agreement is filed with the Minister, if that subparagraph a were read with “31 March 1977” replaced by “30 June 1976”.
s. 360R32; O.C. 1981-80, s. 360R32; O.C. 1983-80, s. 26; R.R.Q., 1981, c. I-3, r. 1, s. 360R32; O.C. 1451-2000, s. 66; O.C. 134-2009, s. 1.