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S-34 - Act respecting fiscal incentives to industrial development

Section 7
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7. For the purposes of section 6, where the taxation year of a corporation related to the electing corporation terminates on a date other than the date on which the taxation year of the electing corporation terminates, any reference to the taxation year, to the preceding taxation year or to the year preceding the preceding taxation year of such related corporation shall read as if such reference were to the taxation year of the related corporation terminating during the relevant taxation year of the electing corporation.
1977, c. 59, s. 7.
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