2.The following is the annual contribution payable by a corporation or partnership that holds a qualification certificate issued by the Minister under sections 9 and 10 of the Act:
(1) for the first year,
(a) the contribution is $10,000;
(b) despite subparagraph a, if the corporation or partnership carries on a business which is the continuation of a business or part of a business in respect of which a corporation or partnership was holding a valid certificate qualifying the business as an international financial centre during the preceding calendar year, the contribution is $3,000;
(2) for each subsequent year, the contribution is $3,000.
The contribution is payable to the Minister in a lump sum no later than the last day of February of the following calendar year.
For the purposes of subparagraph b of subparagraph 1 of the first paragraph, the continuation of a business or part of a business that another corporation or partnership was carrying on before the beginning of the carrying on, by the corporation or the partnership, of the particular business must result from
(1) the acquisition or rental, by the corporation or partnership, of property from another corporation or partnership which, during the calendar year that precedes the acquisition or rental, was carrying on a business in which the corporation or partnership was using the property; or
(2) the carrying on, by the corporation or partnership, of a new business that may reasonably be considered in fact as the extension of a business or part of a business carried on by another corporation or partnership.