785.1R1. For the purposes of subparagraph ii of paragraph d of section 785.1 of the Act, the amount prescribed to be included in the foreign accrual property income for a taxation year is an amount equal to the amount referred to in subparagraph ii of paragraph d of subsection 1 of section 128.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 785.1R1; O.C. 1466-98, s. 71; O.C. 134-2009, s. 1.