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I-3, r. 1 - Regulation respecting the Taxation Act
Section 771.1r5
Disposition versions
771.1R5. For the purposes of the definition in the first paragraph of section 771.1 of the Act of “proportion of primary and manufacturing sectors activities” of a corporation for a taxation year, the prescribed proportion is the portion, expressed as a percentage, that the cost of primary and manufacturing sectors labour of the corporation for the year is of its cost of labour for the year.
