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

Section 157r3
Disposition versions

Full text
157R3. For the purposes of paragraph l.1 of section 157 of the Act, a provision of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and any provision of an Act of a province, other than Québec, that imposes a tax similar to the tax imposed under the Income Tax Act are deemed to be prescribed provisions.
s. 157R1; O.C. 421-88, s. 3; O.C. 1076-88, s. 6; O.C. 35-96, s. 10; O.C. 1466-98, s. 31; O.C. 134-2009, s. 1.
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