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

Section 851.22.4r2
Disposition versions

Full text
851.22.4R2. For the purposes of paragraph a of section 851.22.4 of the Act, where a taxpayer holds a specified debt obligation at any time in a taxation year, the amount prescribed to be included in computing the taxpayer’s income in respect of the obligation for the year is the total of
(a)  the taxpayer’s accrued return from the obligation for the year;
(b)  if the taxpayer’s accrual adjustment determined under Division III in respect of the obligation for the year is greater than nil, the amount of the adjustment; and
(c)  if a foreign exchange adjustment is determined under Division V in respect of the obligation for the year and is greater than nil, the amount of the adjustment.
O.C. 390-2012, s. 64.
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