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

Section 21.20.1r1
Disposition versions

Full text
21.20.1R1. For the purposes of paragraph d of section 21.20.1 of the Act, the prescribed rate of interest in effect during a particular period is equal
(a)  where the shares referred to in that paragraph d were issued before 1 January 1984, to the rate determined in respect of that period for the purposes of subsection 1 of section 161 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); and
(b)  where the shares referred to in that paragraph d were issued after 31 December 1983, to the rate determined in respect of that period in accordance with subparagraph i of paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act.
s. 21.20.1R1; O.C. 67-96, s. 4; O.C. 1707-97, s. 98; O.C. 1463-2001, s. 7; O.C. 134-2009, s. 1.
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