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I-3 - Taxation Act

Section 737.14
Disposition versions

Full text
737.14. (Repealed).
1986, c. 15, s. 112; 1992, c. 1, s. 49; 1995, c. 1, s. 66; 1995, c. 49, s. 167; 1997, c. 3, s. 71; 1999, c. 86, s. 78; 2022, c. 23, s. 48.
737.14. A person who, in a taxation year, is a corporation that operates an international financial centre or a member of a partnership that, in a fiscal period of the partnership ending in that year, operates such a centre may deduct, in computing the person’s taxable income for the year, the amount determined in respect of the person for the year under section 52 of the Act respecting international financial centres (chapter C-8.3).
1986, c. 15, s. 112; 1992, c. 1, s. 49; 1995, c. 1, s. 66; 1995, c. 49, s. 167; 1997, c. 3, s. 71; 1999, c. 86, s. 78.
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