737.17.A person who, in a taxation year, is a corporation operating an international financial centre or a member of a partnership that, in a fiscal period of the partnership ending in that taxation year, operates such a centre shall include, in computing the person’s taxable income for the year, the amount determined for the year in respect of the person under section 55 of the Act respecting international financial centres (chapter C-8.3).
1986, c. 15, s. 112; 1992, c. 1, s. 50; 1997, c. 3, s. 71; 1999, c. 86, s. 81.