I-3 - Taxation Act

Full text
156.7.2. For the purposes of this division,
eligible work means work that a taxpayer has carried out by a corporation under a contract entered into after 4 June 2014 and before 1 January 2024 in a qualified shipyard that the corporation operates;
qualified shipyard has the meaning assigned by section 979.24.
2015, c. 21, s. 124.