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

Section 160r1
Disposition versions

Full text
160R1. A taxpayer may deduct, under paragraph c of section 160 of the Act, the interest paid by the taxpayer to the extent that it relates to an amount paid to the taxpayer under
(a)  an appropriation Act of the Parliament of Canada and on terms and conditions approved by the Treasury Board of Canada for the purpose of advancing or sustaining the technological capabilities of a Canadian industry; or
(b)  the Northern Mineral Exploration Assistance Regulations made under an appropriation Act of the Parliament of Canada that provides for payments in respect of the Northern Mineral Grants Program.
s. 160R1; O.C. 1981-80, s. 160R1; R.R.Q., 1981, c. I-3, r. 1, s. 160R1; O.C. 1149-2006, s. 16; O.C. 134-2009, s. 1.
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