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

Full text
125.1R2. For the purposes of paragraph d of section 125.1 of the Act, the rate of interest that is prescribed at any time is the rate equal to the rate that is determined for the month including that time pursuant to section 4302 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 125.1R2; O.C. 366-94, s. 3; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.