I-3 - Taxation Act

Section 1137.0.0.1 Disposition versions

2006-03-01

1137.0.0.1. An amount that a corporation may deduct in computing its paid-up capital under section 1137, otherwise than because of paragraph d or e of that section, does not include the portion of that amount attributable to eligible activities of a recognized business carried on by the corporation or any partnership of which the corporation is a member, carried out during the base period applicable to the corporation or the partnership in respect of those eligible activities.

1999, c. 86, s. 93; 2000, c. 39, s. 250; 2005, c. 38, s. 317.