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

Full text
1029.8.16.1.6R1. For the purposes of subparagraph i of paragraph a of section 1029.8.16.1.6 of the Act, an expenditure described in section 230R1 or 230R2 is a prescribed expenditure.
O.C. 134-2009, s. 1.