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

Section 101.3r1
Disposition versions

Full text
101.3R1. For the purposes of section 101.3 of the Act, a prescribed amount is
(a)  an amount determined under subsection 7 or 8 of section 127 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), other than the part of that amount that may reasonably be considered to be related to an amount that is a qualified expenditure, within the meaning of subsection 9 of that section 127, and that constitutes, for the purposes of the definition of that expression, an expenditure made after 30 April 1987 and before 10 May 1996; and
(b)  a tax deduction provided for in subsection 5 or 6 of section 127 of the Income Tax Act.
s. 101.3R1; O.C. 2962-82, s. 7; O.C. 500-83, s. 7; O.C. 35-96, s. 86; O.C. 1707-97, s. 15; O.C. 134-2009, s. 1.
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