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I-3, r. 1 - Regulation respecting the Taxation Act
Section 255r1
Disposition versions
255R1. The amount referred to in subparagraph ii of paragraph h.1 of section 255 of the Act is the aggregate of each amount that the controlled foreign affiliate has included, in respect of the property referred to in that paragraph h.1, for a taxation year beginning before the particular time set out in that section 255, in computing its foreign accrual property income, within the meaning of section 579 of the Act, by reason of item C in the formula in the definition of “foreign accrual property income” in subsection 1 of section 95 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
255R1. The amount referred to in subparagraph ii of paragraph h.1 of section 255 of the Act is the aggregate of each amount that the controlled foreign affiliate has included, in respect of the property referred to in that paragraph h.1, for a taxation year beginning before the particular time set out in that section 255, in computing its foreign accrual property income, within the meaning of section 579R1, by reason of item C in the formula in the definition of “foreign accrual property income” in subsection 1 of section 95 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
