Versions of s. 154.5(2)
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The rate for the purposes of subsection (1) is the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act.
The rate for the purposes of subsection (1) is the rate prescribed under the Income Tax Act for amounts payable by the Minister of National Revenue as refunds of overpayments of tax under that Act.