31.3.The amounts paid pursuant to sections 31 to 31.2 and 115.10.7.3 must be qualifying employer premiums within the meaning of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
31.3.The amounts paid pursuant to sections 31 to 31.2 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).