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

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1029.8R1. For the purposes of subparagraph 1 of subparagraph vi of subparagraph b of the third paragraph of section 1029.8 of the Act, an expenditure described in section 230R1 or 230R2 is a prescribed expenditure.
O.C. 134-2009, s. 1.