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I-3 - Taxation Act

Section 771.0.2.2
Disposition versions

Full text
771.0.2.2. For the purposes of sections 771.2.1.2, 771.8.3, 771.8.5 and 771.8.5.1, the amount that must be determined in respect of a corporation for a taxation year under this section is the amount determined in respect of the corporation for the year by the formula

A/(B × C).

In the formula provided for in the first paragraph,
(a)  A is the amount determined for the year in respect of the corporation under sections 772.2 to 772.13;
(b)  B is, in the case of a corporation contemplated in the second paragraph of section 27, the proportion referred to in that second paragraph for the year in respect of the corporation or, in every other case, 1;
(c)  C is the basic rate determined in respect of the corporation for the year under section 771.0.2.3.1.
1993, c. 19, s. 61; 1995, c. 63, s. 67; 1997, c. 3, s. 71; 1997, c. 85, s. 151; 2000, c. 39, s. 71; 2005, c. 38, s. 170; 2009, c. 5, s. 308; 2010, c. 5, s. 66.
771.0.2.2. For the purposes of sections 771.2.1.2, 771.8.3 and 771.8.5, the amount that must be determined in respect of a corporation for a taxation year under this section is the amount determined in respect of the corporation for the year by the formula

A/(B × C).

In the formula provided for in the first paragraph,
(a)  A is the amount determined for the year in respect of the corporation under sections 772.2 to 772.13;
(b)  B is, in the case of a corporation contemplated in the second paragraph of section 27, the proportion referred to in that second paragraph for the year in respect of the corporation or, in every other case, 1;
(c)  C is the basic rate determined in respect of the corporation for the year under section 771.0.2.3.1.
1993, c. 19, s. 61; 1995, c. 63, s. 67; 1997, c. 3, s. 71; 1997, c. 85, s. 151; 2000, c. 39, s. 71; 2005, c. 38, s. 170; 2009, c. 5, s. 308.
771.0.2.2. The amount that, for the purposes of sections 771, 771.2.1.2, 771.8.3 and 771.8.5, must be determined in respect of a corporation for a taxation year under this section is the amount determined in respect of the corporation for the year by the formula

(100 / 16.25) × (A / B).

In the formula provided for in the first paragraph,
(a)  A is the amount determined for the year in respect of the corporation under sections 772.2 to 772.13;
(b)  B is, in the case of a corporation contemplated in the second paragraph of section 27, the proportion referred to in that second paragraph for the year in respect of the corporation or, in every other case, 1.
1993, c. 19, s. 61; 1995, c. 63, s. 67; 1997, c. 3, s. 71; 1997, c. 85, s. 151; 2000, c. 39, s. 71; 2005, c. 38, s. 170.
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