1175.23. In this Part,
“fiscal period” has the meaning assigned by Part I;
“major investment project” has the meaning that would be assigned by the first paragraph of section 737.18.14 if the word “corporation”, wherever it appears, were replaced by the word “person” ;
“Minister” means the Minister of Revenue;
“person” has the meaning assigned by section 1;
“taxation year” has the meaning assigned by Part I.