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

Section 567r3
Disposition versions

Full text
567R3. The pre-1972 capital surplus on hand of a corporation, at a particular time, means an amount equal to the amount so determined in respect of the corporation at the same time and for the same purposes under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 567R2; O.C. 1981-80, s. 567R2; R.R.Q., 1981, c. I-3, r. 1, s. 567R2; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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