1175.20. In this Part,
“eligible acquisition costs” has the meaning assigned by Part IV;
“eligible conversion costs” has the meaning assigned by Part IV;
“eligible vessel” has the meaning assigned by Part IV;
“filing-due date” has the meaning assigned by section 1;
“fiscal period” has the meaning assigned by Part I;
“Minister” means the Minister of Revenue;
“taxation year” has the meaning assigned by Part I.
1997, c. 85, s. 323; 1999, c. 83, s. 270.