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

Full text
21.11.12R1. For the purposes of paragraph h of section 21.11.12 of the Act, a prescribed share is a share referred to in paragraph b of section 21.6R4.
s. 21.11.12R1; O.C. 1114-92, s. 5; O.C. 134-2009, s. 1.