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

Section 462.15r1
Disposition versions

Full text
462.15R1. For the purposes of subparagraph i of paragraph b of section 462.15 of the Act, the rate of interest that is prescribed, during any particular period, is the rate that corresponds to the rate determined, during that period, under 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.)).
s. 462.15R1; O.C. 1666-90, s. 9; O.C. 1114-92, s. 26; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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