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I-3 - Taxation Act

Section 771.2.4
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771.2.4. For the purposes of sections 771.2.1.2 and 771.8.3, the amount by which the income of a corporation for a taxation year from an eligible business carried on by it exceeds its loss for the year from such a business shall be computed as if the amount determined under subparagraph a of the first paragraph of section 737.18.11 in respect of the corporation for the year and the amount determined in respect of the corporation for the year under subparagraph b of that paragraph were nil.
2000, c. 39, s. 81; 2005, c. 38, s. 176; 2009, c. 5, s. 317.
771.2.4. For the purposes of paragraphs d.2 and h of subsection 1 of section 771 and sections 771.2.1.2 and 771.8.3, the amount by which the income of a corporation for a taxation year from an eligible business carried on by it exceeds its loss for the year from such a business shall be computed as if the amount determined under subparagraph a of the first paragraph of section 737.18.11 in respect of the corporation for the year and the amount determined in respect of the corporation for the year under subparagraph b of that paragraph were nil.
2000, c. 39, s. 81; 2005, c. 38, s. 176.
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