There isnt one.
C rate refers to a bunch of things. Not just voltage drop under load. Its a guide to allow you to fingd the best cell for a job.
The cycle life for eg is quoted typically at 2000 at 80% discharge. But that is usually quoted at at low 0.1C discharge rate. At higher discharge rates, (or charge rates) you get less cycles. Sometimes a LOT less. Lithiums like gentle use even if they are capable of huge currents. So it pays to be sure we are as far from the max continuous C rate as possible. To do this it pays to use:
-Highest rate cells you can find if weight or size isnt an issue (low rate are typically more energy dense and lighter)
-Largest capacity pack you can get in the space available. Since more capacity = less Amps draw per cell.
Theres no "cut off point" or max figure here like a fuse or trip. Lower compared to C rate, is always better. Its up to the system designer to match capacity, C rate, cost, size, weight, cycle life expected, charge voltages, capacity used per cycle, etc etc.
The MAX C Rate (pulse) means very short term discharge up to about a second or two that wont instantly ruin the cell. Heat isnt an issue here, pulse is too short, its just internal construction. So you can start an engine. That takes just 1 secont to 2 seconds typically. But driving a powerchair at high Amps up a hill is a no no...
Continuous C rate means more than say a second or two secs, up to indefinitely, that will not cause failure. (driving your powerchair up a hill). It will drastically shorten service life and get very hot via internal resistance. Heat, even a few degrees shortens service life rapidly. I keep my hobby packs in the fridge. This is one reason that cylindrical metal cells have higher continuous ratings. More surface area to lose heat and gaps between cells even if pulse or int resistance is the same.
So here for eg you take a 100Ah cell that is 1C cont you CAN take 10A from it without overheat or damage. But its cycle life will be worse than lead. Remember that a powerchair with 120A controller can pull 240A for at least 10 seconds at a time, and 60 or 100 Amps+ as you climb a steep ramp. A 3C cell is 300A capable. But a 5C one is much further from its C rate limit and will last longer.
Resistance is another thing. This results in voltage drop under load. And is another reason some higher resistance cells are low C rated. Because this resistance heats them up. And because the resistance reduces output under load.
Lithium likes to be cool. But dont charge below freezing. (low C use, or high C cells, or large pack or preferably all 3)
Likes to go nowhere near its top or bottom voltage. (NO bms!!!, and large pack charged accurately to a slightly lower voltage)
Likes low current (charge and discharge).
Heres an ex of lipo with 3 different discharge rates and cycle life:

Affect of charge voltage on lipo/lithium ion

Interesting page on lithium batteries but it ignores LiFePO4 as it really relates to consumer batt like laptops. But apart from voltage difference, much of the same applies.
http://batteryuniversity.com/learn/arti ... _batteries