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

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125.0.1R2. For the purposes of this chapter, the non-indexed debt obligation associated with an indexed debt obligation is the debt obligation that would result if the indexed debt obligation were amended to eliminate all adjustments determined by reference to changes in the purchasing power of money.
s. 125.0.1R2; O.C. 1454-99, s. 10; O.C. 134-2009, s. 1.