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I-3 - Taxation Act

Section 771.2.5
Disposition versions

Full text
771.2.5. (Repealed).
2002, c. 9, s. 21; 2005, c. 38, s. 176; 2009, c. 5, s. 317; 2019, c. 14, s. 250.
771.2.5. 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 amounts determined in accordance with subparagraphs a and b of the second paragraph of section 737.18.17 in respect of the corporation for the year and the amounts determined in accordance with subparagraphs d and e of that paragraph in respect of a partnership of which the corporation is a member at the end of the partnership’s fiscal period ending in that year, in relation to a major investment project of the corporation or partnership, as the case may be, in respect of which the Minister of Finance issued an annual qualification certificate for the taxation year of the corporation or fiscal period of the partnership, were nil.
2002, c. 9, s. 21; 2005, c. 38, s. 176; 2009, c. 5, s. 317.
771.2.5. 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 amounts determined in accordance with subparagraphs a and b of the second paragraph of section 737.18.17 in respect of the corporation for the year and the amounts determined in accordance with subparagraphs d and e of that paragraph in respect of a partnership of which the corporation is a member at the end of the partnership’s fiscal period ending in that year, in relation to a major investment project of the corporation or partnership, as the case may be, in respect of which the Minister of Finance issued an annual qualification certificate for the taxation year of the corporation or fiscal period of the partnership, were nil.
2002, c. 9, s. 21; 2005, c. 38, s. 176.
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