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

Full text
127.6R1. For the purposes of section 127.6 of the Act, the rate of interest prescribed, for any particular period, is the rate that corresponds to the rate determined, for that period, under subparagraph i of paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 127.6R1; O.C. 1155-2004, s. 13; O.C. 134-2009, s. 1.