739R1. For the purposes of subparagraph a of the first paragraph of section 739 of the Act, the prescribed tax is the tax provided for in Part VII of the Income Tax Act (S.C. 1970-71-72, c. 63), as it read on 31 March 1977.
s. 739R1; O.C. 1463-2001, s. 67; O.C. 134-2009, s. 1; O.C. 701-2013, s. 21.