Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3, r. 1 - Regulation respecting the Taxation Act
Section 127.17r1
Disposition versions
127.17R1. For the purposes of section 127.17 of the Act, the rate of interest prescribed, for any particular period, is the rate that corresponds to the rate that would be determined, for that period, under paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) if the reference in subparagraph i of that paragraph to “the next higher whole percentage where the mean is not a whole percentage” were read as “2 decimal points”.
