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

Section 93.7r1
Disposition versions

Full text
93.7R1. An offshore region referred to in section 4609 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) is a prescribed offshore region for the purposes of subparagraph j of the first paragraph of section 93.7 of the Act.
s. 93.7R2; O.C. 67-96, s. 16; O.C. 134-2009, s. 1.
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