5. The proportion referred to in the fifth paragraph of section 34.1.6 of the Act is the proportion determined in accordance with sections 22R1 to 22R21 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
O.C. 778-94, s. 5; O.C. 1463-2001, s. 3; O.C. 1116-2007, s. 2; O.C. 1303-2009, s. 2.