1186.7. Every corporation referred to in Book II of Part I shall, in relation to a taxation year included in whole or in part in the reference period, pay to the Minister for the year a contribution equal to the proportion that the number of days in the year included in the reference period is of the number of days in the year, of the aggregate of(a) 1.6% of its tax under Part I for the year; and
(b) 1.6% of its tax payable for the year under Part IV, if the corporation is a financial institution.