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I-3, r. 1 - Regulation respecting the Taxation Act
Section 175.1.7r1
Disposition versions
175.1.7R1. For the purposes of section 175.1.7 of the Act, the rate of interest prescribed at a particular time is the rate determined, for the period including the particular time, 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.)).
