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I-3 - Taxation Act

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2021-06-02 Show full text at this date

1029.8.35. A corporation that encloses with the fiscal return it is required to file for a taxation year under section 1000 the prescribed form containing prescribed information, a copy of the favourable advance ruling given or certificate issued by the Société de développement des entreprises culturelles in respect of a property that is a Québec film production and a copy of the qualification certificate referred to in paragraph a.3 of the definition of “qualified corporation” in the first paragraph of section 1029.8.34, if applicable, is deemed, subject to the second paragraph and sections 1029.8.35.1 to 1029.8.35.3, where the application for an advance ruling has been filed or, in the absence of such an application, where the application for a certificate has been filed in respect of the property with the Société de développement des entreprises culturelles before the end of the year, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for that year under this Part, an amount equal to the aggregate of

(a) the amount obtained by multiplying,

i. where the property is a property in respect of which the Société de développement des entreprises culturelles has issued a certificate for the purposes of this division to the effect that the property qualifies for the increase applicable to certain French-language productions or to giant-screen films, the amount of the corporation’s qualified labour expenditure for the year in respect of the property by,

(1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 and before 27 March 2015 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date and before 27 March 2015, or where an application for a favourable advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015, if the favourable advance ruling given and the certificate issued in relation to the property specify that the property is a film adapted from a foreign format, 36%,

(1.1) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 26 March 2015, if the favourable advance ruling given and the certificate issued in relation to the property do not specify that the property is a film adapted from a foreign format, 40%, or

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

ii. where the property is a property in respect of which the Société de développement des entreprises culturelles has not issued the certificate referred to in subparagraph i, the amount of the corporation’s qualified labour expenditure for the year in respect of the property by,

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(a.1) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it for the year by the Société de développement des entreprises culturelles certifying that it qualifies for the year as a regional corporation, and a copy of the document enclosed with the advance ruling given or the certificate issued in relation to the property and respecting the amount of the corporation’s expenditure for services rendered outside the Montréal area in respect of the property, the amount obtained by multiplying,

i. where subparagraph i of subparagraph a applies in respect of the property, the amount of the corporation’s qualified expenditure for services rendered outside the Montréal area for the year in respect of the property by,

(2) where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property before 29 March 2017 and after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

(3) in any other case, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

ii. where subparagraph ii of subparagraph a applies in respect of the property, the amount of the corporation’s qualified expenditure for services rendered outside the Montréal area for the year in respect of the property by,

(3) in any other case, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

(b) where the corporation encloses with the fiscal return it is required to file for the year a copy of the document that is enclosed with the advance ruling given or the certificate issued in relation to the property concerning the amount of the corporation’s computer-aided special effects and animation expenditure in respect of the property, and the property is a property referred to in subparagraph ii of subparagraph a, the amount obtained by multiplying the corporation’s computer-aided special effects and animation expenditure for the year in respect of the property by,

ii. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property before 29 March 2017 and after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

iii. in any other case,

(2) if subparagraph 1 does not apply, 10%; and

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 28 March 2017, and where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the tax credit enhancement determined by reference to public financial assistance, the amount obtained by multiplying its qualified labour expenditure by the rate determined by the formula

16% × [(32% − A)/32%], or

ii. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property before 29 March 2017, and where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the tax credit enhancement applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.8 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted for the production of the property,

(2) in any other case, 10% of the portion of its qualified labour expenditure for the year in respect of the property that may reasonably be considered to be attributable to a labour expenditure incurred after 31 December 2008 in respect of the property.

For the purpose of computing the payments that a corporation referred to in the first paragraph is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of

(a) the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and

(b) the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.

However, this section does not apply

(a) in respect of a property, where, as a consequence of agreements entered into as part of the financing of the production of the property or as a consequence of a series of transactions or events related to such financing, an individual resident in Québec at the end of a taxation year or a partnership any member of which, at the end of its fiscal period ending in a taxation year, is such an individual at the end of that year or such a partnership, may deduct, under section 130 or 130.1, an amount in respect of the property or any part thereof in computing his or its income from a business or property for such a taxation year or fiscal period, as the case may be; or

(b) in respect of a qualified expenditure for services rendered outside the Montréal area, a qualified computer-aided special effects and animation expenditure or a qualified labour expenditure of a corporation for a particular taxation year or a subsequent taxation year in respect of a property all or any part of which, in circumstances other than those described in subparagraph a and on or before the earlier of the first day on which the property is used for commercial purposes and the first anniversary of the day on which the main filming or taping was completed, was acquired by an individual resident in Québec at the end of any taxation year of that individual or by a partnership any member of which, at the end of any of the partnership’s fiscal periods, is such an individual at the end of the individual’s taxation year in which the fiscal period ends or such a partnership, where,

i. in the case where the particular year and, where such is the case, the fiscal period of the partnership end in the individual’s taxation year, the individual, or the partnership, may deduct, under section 130 or 130.1, an amount in respect of the property or that part thereof in computing his or its income from a business or property for that taxation year or that fiscal period, as the case may be, and

ii. in other cases, it may reasonably be expected, on or before the person’s or the partnership’s filing-due date for the particular year, that the individual, or the partnership, is entitled to deduct, under section 130 or 130.1, an amount in respect of the property or that part thereof in computing his or its income from a business or property for a taxation year subsequent to that in which the particular year ends or for a fiscal period following that in which the particular year ends, as the case may be.

In the formula in subparagraph i of subparagraph c of the first paragraph, A is the proportion that the aggregate of all amounts each of which is the amount of financial assistance granted for the production of the property and referred to in any of subparagraphs ii to viii.8 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is of the aggregate of the production costs attributable to the production of the property that would be referred to in subparagraph i of paragraph b of the definition of “qualified labour expenditure” in the first paragraph of section 1029.8.34 if that subparagraph i were read as if “incurred by the corporation before the end of the year” were replaced by “incurred by the corporation”.

1992, c. 1, s. 177; 1993, c. 19, s. 123; 1993, c. 64, s. 168; 1994, c. 21, s. 50; 1995, c. 63, s. 175; 1997, c. 3, s. 71; 1997, c. 14, s. 220; 1997, c. 14, s. 375; 1997, c. 31, s. 115; 1997, c. 85, s. 255; 1999, c. 83, s. 190; 2000, c. 39, s. 144; 2001, c. 51, s. 106; 2002, c. 9, s. 57; 2002, c. 40, s. 136; 2003, c. 9, s. 199; 2004, c. 21, s. 301; 2005, c. 23, s. 154; 2005, c. 38, s. 241; 2007, c. 12, s. 148; 2010, c. 5, s. 143; 2010, c. 25, s. 126; 2011, c. 1, s. 62; 2012, c. 8, s. 190; 2015, c. 21, s. 414; 2015, c. 24, s. 136; 2015, c. 36, s. 104; 2017, c. 1, s. 274; 2019, c. 142019, c. 14, s. 32118; 2021, c. 142021, c. 14, s. 1311112021, c. 142021, c. 14, s. 131112.

2019-06-19 Show full text at this date

(a) the amount obtained by multiplying,

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(3) in any other case, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

(3) in any other case, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

ii. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property before 29 March 2017 and after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

iii. in any other case,

(2) if subparagraph 1 does not apply, 10%; and

16% × [(32% − A)/32%], or

ii. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property before 29 March 2017, and where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the tax credit enhancement applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.5 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted for the production of the property,

However, this section does not apply

In the formula in subparagraph i of subparagraph c of the first paragraph, A is the proportion that the aggregate of all amounts each of which is the amount of financial assistance granted for the production of the property and referred to in any of subparagraphs ii to viii.5 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is of the aggregate of the production costs attributable to the production of the property that would be referred to in subparagraph i of paragraph b of the definition of “qualified labour expenditure” in the first paragraph of section 1029.8.34 if that subparagraph i were read as if “incurred by the corporation before the end of the year” were replaced by “incurred by the corporation”.

2017-02-08 Show full text at this date

(a) the amount obtained by multiplying,

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(2) in other cases, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

(2) in other cases, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

ii. in other cases,

(2) if subparagraph 1 does not apply, 10%; and

(c) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the increase applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.5 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted as part of the production of the property,

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8% of the corporation’s qualified labour expenditure for the year in respect of the property, or

ii. in other cases, 10% of the portion of its qualified labour expenditure for the year in respect of the property that may reasonably be considered to be attributable to a labour expenditure incurred after 31 December 2008 in respect of the property.

However, this section does not apply

2015-12-04 Show full text at this date

(a) the amount obtained by multiplying,

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(2) in other cases, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

(2) in other cases, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

ii. in other cases,

(2) if subparagraph 1 does not apply, 10%; and

(c) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the increase applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.3 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted as part of the production of the property,

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8% of the corporation’s qualified labour expenditure for the year in respect of the property, or

However, this section does not apply

2015-10-26 Show full text at this date

(a) the amount obtained by multiplying,

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(2) in other cases, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

(2) in other cases, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

ii. in other cases,

(2) if subparagraph 1 does not apply, 10%; and

(c) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the increase applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.3 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted as part of the production of the property,

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8% of the corporation’s qualified labour expenditure for the year in respect of the property, or

However, this section does not apply

2015-10-21 Show full text at this date

1029.8.35. A corporation that encloses with the fiscal return it is required to file for a taxation year under section 1000 the prescribed form containing prescribed information, a copy of the favourable advance ruling given or certificate issued by the Société de développement des entreprises culturelles in respect of a property that is a Québec film production and a copy of the qualification certificate referred to in paragraph a.3 of the definition of “qualified corporation” in the first paragraph of section 1029.8.34, if applicable, is deemed, subject to the second paragraph and sections 1029.8.35.1 and 1029.8.35.3, where the application for an advance ruling has been filed or, in the absence of such an application, where the application for a certificate has been filed in respect of the property with the Société de développement des entreprises culturelles before the end of the year, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for that year under this Part, an amount equal to the aggregate of

(a) the amount obtained by multiplying,

(2) in other cases, 39.375% if the taxation year ends before 1 January 2009, or 45% if it ends after 31 December 2008, or

(2) in other cases, 29.1667% if the taxation year ends before 1 January 2009, or 35% if it ends after 31 December 2008;

(2) in other cases, 9.1875% if the taxation year ends before 1 January 2009, or 10% if it ends after 31 December 2008, or

(2) in other cases, 19.3958% if the taxation year ends before 1 January 2009, or 20% if it ends after 31 December 2008;

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8%, or

ii. in other cases,

(2) if subparagraph 1 does not apply, 10%; and

(c) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property certifying that the property qualifies for the increase applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.3 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted as part of the production of the property,

i. where an application for an advance ruling or, in the absence of such an application, an application for a certificate is filed with the Société de développement des entreprises culturelles in respect of the property after 31 August 2014 or, if the Société de développement des entreprises culturelles considers that the work on the property was not sufficiently advanced on 4 June 2014, after that date, 8% of the corporation’s qualified labour expenditure for the year in respect of the property, or

However, this section does not apply

2012-05-09 Show full text at this date

1029.8.35. A corporation that encloses with the fiscal return it is required to file for a taxation year under section 1000 the prescribed form containing prescribed information, a copy of the favourable advance ruling given or certificate issued by the Société de développement des entreprises culturelles in respect of a property that is a Québec film production and a copy of the qualification certificate referred to in paragraph a.3 of the definition of “qualified corporation” in the first paragraph of section 1029.8.34, if applicable, is deemed, subject to the second paragraph and sections 1029.8.35.1 and 1029.8.35.3, where the application for an advance ruling has been filed or, in the absence of such an application, where the application for a certificate has been filed in respect of the property with the Société de développement des entreprises culturelles before the end of the year, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for that year under this Part, an amount equal to the aggregate of

(a) the amount obtained by multiplying,

i. where the property is a property in respect of which the Société de développement des entreprises culturelles has issued a certificate, for the purposes of this division, to the effect that the property qualifies for the increase applicable to certain French-language productions or to giant-screen films,

(1) for a taxation year that ends before 1 January 2009, 39.375% by the amount of its qualified labour expenditure for the year in respect of the property, or

(2) for a taxation year that ends after 31 December 2008, 45% by the amount of its qualified labour expenditure for the year in respect of the property, or

ii. where the property is a property in respect of which the Société de développement des entreprises culturelles has not issued the certificate referred to in subparagraph i,

(1) for a taxation year that ends before 1 January 2009, 29.1667% by the amount of its qualified labour expenditure for the year in respect of the property, or

(2) for a taxation year that ends after 31 December 2008, 35% by the amount of its qualified labour expenditure for the year in respect of the property;

(a.1) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it for the year by the Société de développement des entreprises culturelles and certifying that it qualifies for the year as a regional corporation, and a copy of the document enclosed with the advance ruling given or the certificate issued in relation to the property and respecting the amount of the corporation’s expenditure for services rendered outside the Montréal area in respect of the property,

i. where subparagraph i of subparagraph a applies in respect of the property

(1) for a taxation year that ends before 1 January 2009, 9.1875% of its qualified expenditure for services rendered outside the Montréal area for the year in respect of the property, or

(2) for a taxation year that ends after 31 December 2008, 10% of its qualified expenditure for services rendered outside the Montréal area for the year in respect of the property,

i.1. (subparagraph repealed);

ii. where subparagraph ii of subparagraph a applies in respect of the property

(1) for a taxation year that ends before 1 January 2009, 19.3958% of its qualified expenditure for services rendered outside the Montréal area for the year in respect of the property, or

(2) for a taxation year that ends after 31 December 2008, 20% of its qualified expenditure for services rendered outside the Montréal area for the year in respect of the property, and

iii. (subparagraph repealed);

(b) where the corporation encloses with the fiscal return it is required to file for the year a copy of the document that is enclosed with the advance ruling given or the certificate issued in relation to the property and that concerns the amount of the corporation’s computer-aided special effects and animation expenditure in respect of the property, and the property is a property referred to in subparagraph ii of subparagraph a,

i. if an amount included in computing the corporation’s qualified computer-aided special effects and animation expenditure for the year in respect of the property was incurred before 1 January 2009, 10.2083% of its qualified computer-aided special effects and animation expenditure for the year in respect of the property, and

ii. in any other case, 10% of its qualified computer-aided special effects and animation expenditure for the year in respect of the property; and

(c) where the corporation encloses with the fiscal return it is required to file for the year a copy of the valid certificate issued to it by the Société de développement des entreprises culturelles in respect of the property and certifying that the property qualifies for the increase applicable to certain productions that do not receive an amount of financial assistance granted by a public body and that none of the amounts of assistance referred to in subparagraphs ii to viii.3 of subparagraph c of the second paragraph of section 1029.6.0.0.1 is granted as part of the production of the property, 10% of the portion of its qualified labour expenditure for the year in respect of the property that may reasonably be considered to be attributable to a labour expenditure incurred after 31 December 2008 in respect of the property.

However, this section does not apply

2011-02-17 Show full text at this date

1029.8.35. A corporation that encloses with the fiscal return it is required to file for a taxation year under section 1000 the prescribed form containing the prescribed information, a copy of the favourable advance ruling in force or of the unrevoked certificate given or issued by the Société de développement des entreprises culturelles in respect of a property that is a Québec film production and a copy of the qualification certificate referred to in paragraph a.3 of the definition of “qualified corporation” in the first paragraph of section 1029.8.34, where applicable, is deemed, subject to the second paragraph and sections 1029.8.35.1 and 1029.8.35.3, where the application for an advance ruling has been filed or, in the absence of such an application, where the application for a certificate has been filed in respect of the property with the Société de développement des entreprises culturelles before the end of the year, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for that year under this Part, an amount equal to the aggregate of