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

Full text
311R1. For the purposes of paragraph e of section 311 of the Act, the following are prescribed benefits:
(a)  a benefit provided for by the Labour Adjustment Benefits Act (R.S.C. 1985, c. L-1);
(b)  a benefit provided for by a program offering income assistance payments, established pursuant to an agreement entered into under section 5 of the Department of Labour Act (R.S.C. 1985, c. L-3); and
(c)  a benefit provided for by a program offering income assistance payments, administered pursuant to an agreement entered into under section 5 of the Department of Fisheries and Oceans Act (R.S.C. 1985, c. F-15).
s. 311R2; O.C. 1707-97, s. 40; O.C. 134-2009, s. 1.