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

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840R14. Any amount referred to in or determined under Division IX may be equal to, or less than, nil.
s. 840R9.1.1; O.C. 1463-2001, s. 105; O.C. 134-2009, s. 1; S.Q. 2023, c. 19, s. 170.
840R14. Every amount referred to in section 840R16 or Division IX or determined under that section or that division may be equal to, or less than, nil.
s. 840R9.1.1; O.C. 1463-2001, s. 105; O.C. 134-2009, s. 1.