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

Full text
421.6R4. For the purposes of subparagraph i of subparagraph h of the second paragraph of section 421.6 of the Act, the amount prescribed in respect of a passenger vehicle leased under a lease entered into after 31 August 1989 is an amount equal to 100/85 of the amount determined under section 421.6R3 in respect of that vehicle.
s. 421.6R3; O.C. 1697-92, s. 54; O.C. 1466-98, s. 126; O.C. 1463-2001, s. 61; O.C. 134-2009, s. 1.