Section 197

For the purpose of applying subsection 180(5), the value of five per cent shall be replaced with the value set out in the table set out below for each Financial Year beginning in each of the following calendar years:

Financial Year Beginning In

Subsection 180(5)

Rate 2025 7.6%

2026 7.4%

2027 7.2%

2028 7.0%

2029 6.6%

2030 6.2%

2031 5.8%

2032 5.4%