1186.6. In this Part,
“financial institution” means a corporation referred to in paragraph a of section 1132;
“Minister” means the Minister of Revenue;
“reference period” means the period from 15 March 2000 to 14 March 2003;
“taxation year” has the meaning assigned by Part I;
“tax under Part I” of a corporation for a taxation year means the tax which the corporation would be required to pay for the year under Part I were it not for sections 1183 and 1184.
2000, c. 14, s. 14; 2000, c. 39, s. 263.