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I-3 - Taxation Act

Section 1029.8.36.59.43
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1029.8.36.59.43. If the last taxation year of a corporation ended before 1 January 2013 has fewer than 365 days, the corporation’s qualified expenditure is deemed to be equal to the proportion of the corporation’s qualified expenditure otherwise determined that 365 is of the number of days included in that taxation year.
2015, c. 21, s. 454.
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