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

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1159.5R1. The proportion referred to in section 1159.5 of the Act in respect of a financial institution is equal to the proportion determined in respect of that financial institution under sections 771R1 to 771R46.
s. 1159.5R1; O.C. 1539-93, s. 54; O.C. 134-2009, s. 1.