Related Commentary  

68(1)  This regulation applies if a reporting fund (“RF1”) has an interest in another reporting fund (“RF2”).

68(2)  The excess (if any) of the income reported by RF2 in respect of RF1's interest in RF2 over the amount distributed by RF2 to RF1 must be added by RF1 to the amount specified in regulation 63(1) after making the adjustments specified in regulations 64 and 65.

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