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

Section 487.5.2r1
Disposition versions

Full text
487.5.2R1. For the purposes of section 487.5.2 of the Act, a prescribed debt is
(a)  a debt contracted before 1 January 1974 and that bears interest at an annual rate that is less than 8% and that cannot be determined again after 31 December 1973; or
(b)  for the period preceding the day on which the rate of interest can be determined again for the first time after 30 April 1987, a debt contracted before 1 January 1974 and that bears interest at an annual rate that is less than 8%, that can be determined again after 31 December 1973 but cannot be determined again before 1 May 1987.
s. 487.5.2R1; O.C. 1666-90, s. 11; O.C. 134-2009, s. 1.
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