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

Section 400r1
Disposition versions

Full text
400R1. For the purposes of paragraph b of section 400 of the Act, a prescribed deduction in respect of a corporation for a taxation year means an amount deducted by the corporation under section 360R18 in computing its income for the year.
s. 400R1; O.C. 2962-82, s. 68; O.C. 500-83, s. 68; O.C. 35-96, s. 70; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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