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

Section 574r1
Disposition versions

Full text
574R1. For the purposes of the first paragraph of section 574 of the Act, the participating percentage of a share referred to in that paragraph at the end of the taxation year referred to therein is equal to the percentage determined for the same purpose in respect of that share at the same time and for the same purposes under Part LIX of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 574R1; O.C. 1981-80, s. 574R1; R.R.Q., 1981, c. I-3, r. 1, s. 574R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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