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

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869.2R1. For the purposes of subparagraph iii of paragraph g of section 869.2 of the Act, a prescribed payment is a payment referred to in section 9500 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
O.C. 701-2013, s. 46.