C-73.2, r. 1 - Regulation respecting brokerage requirements, professional conduct of brokers and advertising

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57. The APR for a loan is the annual interest rate if there is no cost of borrowing other than interest.
If an interest rate is disclosed in accordance with section 6 of the Interest Act (R.S.C. 1985, c. I-15), the APR must be calculated in a manner that is consistent with that section.
O.C. 299-2010, s. 57.