Income Tax Regulations
Version of section 3300 from 2005-12-20 to 2026-03-17:
3300 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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