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

Section 851.42r1
Disposition versions

Full text
851.42R1. For the purposes of section 851.42 of the Act, the prescribed rate of interest at a particular time is the rate determined in accordance with subparagraph i of paragraph a of section 4301 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in respect of the period that includes the particular time.
s. 851.42R1; O.C. 1463-2001, s. 124; O.C. 134-2009, s. 1.
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