737.18.17.19. The rate to which sections 737.18.17.18 and 737.18.17.21 refer in respect of a large investment project of a corporation or a partnership is(a) 25%, where all or substantially all of the expenses that are included, or that may reasonably be expected to be included, in the corporation’s total eligible expenses in relation to the large investment project are or will be incurred in respect of qualified property acquired to be used mainly in one or more territories with low economic vitality;
(b) 20%, where paragraph a does not apply and all or substantially all of the expenses that are included, or that may reasonably be expected to be included, in the corporation’s total eligible expenses in relation to the large investment project are or will be incurred in respect of qualified property acquired to be used mainly in one or more territories with low economic vitality or territories with intermediate economic vitality; or
(c) 15%, in any other case.