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C-8.3 - Act respecting international financial centres

Section 61
Disposition versions

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61. A corporation is not required to pay the minimum amount of tax determined under the second paragraph of section 1167 or the third paragraph of section 1173.1 of the Taxation Act (chapter I-3) where its operations consist solely in the operation of an international financial centre.
1999, c. 86, s. 61; 2002, c. 40, s. 10; 2022, c. 23, s. 14.
61. A corporation is not required to pay the minimum amount of tax determined under section 1135, the second paragraph of section 1167 or the third paragraph of section 1173.1, as the case may be, of the Taxation Act (chapter I-3) where its operations consist solely in the operation, directly or through a partnership, of an international financial centre.
1999, c. 86, s. 61; 2002, c. 40, s. 10.
61. A corporation whose operations consist solely in operating, directly or through a partnership, an international financial centre is not required to pay the minimum amount of tax determined under section 1135 or the second paragraph of section 1167, as the case may be, of the Taxation Act (chapter I‐3).
1999, c. 86, s. 61.
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