See if I understand your question.
Assuming a run with each phase consisting of two 500 kcmil conductors and protected by an 800 amp OCP device.
You wish to tap this and, for discusssions sake, you are terminting in a 200 amp OCP device with 15 ft of tap conductor.
A "polaris" tap is installed with both 500 kcmils entering and leaving.
240.21(C) requires the tap condcutor ampacity to be 1/3 of the 800 amp
(267 amps). So your tap would be a 300 kcmil.
Question being, could you use (3) #3 conductors for the tap.
Is that correct ?
My first answer would mirror Dennis' and be that, the taps could not be smaller than 1/0.
On reflection, an argument might made that the tap could not be less than 300 since even if you parelleled 1/0s the "tap conductor" ampacity would be less than 267 (each individual)