8R1. Every international development assistance program set forth in Part XXXIV of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is a prescribed program for the purposes of paragraph d of section 8 of the Act.
s. 8R1; O.C. 1981-80, s. 8R1; R.R.Q., 1981, c. I-3, r. 1, s. 8R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.