S-34 - Act respecting fiscal incentives to industrial development

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5. For the purposes of this chapter, the tax otherwise payable by a corporation for a taxation year is the tax otherwise payable by it for the year under Part I of the Taxation Act, computed after the application of section 2 of the Act to promote industrial development by means of fiscal advantages (chapter D-9), sections 22 and 23 of this act and sections 1183 and 1184 of the Taxation Act.
1977, c. 59, s. 5.