87.2. A corporation carrying on in the year a personal services business or that carried on such a business in a previous taxation year is required to include in computing its income for the year every amount deemed in section 487.1 to be a benefit it receives in that year.
1983, c. 44, s. 20; 1997, c. 3, s. 71; 1997, c. 14, s. 30.