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

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1129.48R1. The ratio referred to in the second paragraph of section 1129.48 of the Act, in respect of a corporation for a taxation year, is the ratio determined in respect of a corporation for the year under Title XXVII.
s. 1129.48R1; O.C. 1249-2005, s. 59; O.C. 134-2009, s. 1.