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

Full text
851.22.26R1. For the purposes of subparagraph ii of paragraph a of section 851.22.26 of the Act, a specified debt obligation referred to in subparagraph d of the first paragraph of section 851.22.1R0.3 is a prescribed property for a taxation year.
O.C. 390-2012, s. 64.