566.1. For the purposes of computing the income of the corporation for its taxation year that includes the particular time referred to in section 566, paragraph u of section 87 shall read as if the reference therein to “in respect of a property acquired or an expenditure made in a preceding taxation year in computing the taxpayer’s tax payable for” were a reference to “in computing the taxpayer’s tax payable for the year or”.
1990, c. 59, s. 206; 1997, c. 3, s. 71.