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

Full text
408R1. For the purposes of paragraph e of section 408 of the Act, a prescribed share has the meaning assigned by sections 395R1 to 395R3.
s. 408R1; O.C. 2509-85, s. 34; O.C. 134-2009, s. 1.