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Income Tax Regulations

Version of section 3300 from 2005-12-20 to 2023-03-20:

 For the purposes of subsection 154(2) of the Act, a rate of 45% is prescribed.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-17, s. 8
  • SOR/2006-1, s. 1
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