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

Section 165.2r1
Disposition versions

Full text
165.2R1. For the purposes of section 165.2 of the Act, the rate of interest prescribed during a particular period is that which is equal to the rate of interest determined during the same period in accordance with subparagraph i of paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 165.2R1; O.C. 67-96, s. 25; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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