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

Full text
1029.8.16.1.1R1. For the purposes of the definition of “qualified expenditure” in the first paragraph of section 1029.8.16.1.1 of the Act, the prescribed proxy amount is that determined under sections 1029.8.9.1R1 to 1029.8.9.1R7.
O.C. 134-2009, s. 1.