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

Section 776.10r1
Disposition versions

Full text
776.10R1. For the purposes of section 776.10 of the Act, the amount that a taxable Canadian corporation may designate in respect of a qualifying security issued by it is an amount equal to the amount designated by it in respect of the same security under subsection 4 of section 194 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 776.10R1; O.C. 421-88, s. 27; O.C. 35-96, s. 86; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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