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

Section 421.6r2
Disposition versions

Full text
421.6R2. For the purposes of subparagraph i of subparagraphs d and i of the second paragraph of section 421.6 of the Act, the rate of interest that is prescribed, during any particular period, is the rate that corresponds to the rate determined, during 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. 421.6R1.1; O.C. 1114-93, s. 20; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 1466-98, s. 126; O.C. 134-2009, s. 1.
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