4. Any corporation meeting all the conditions set out in section 6 for a taxation year ending before 1 July 1981 may elect for that year that a sum equal to one-half of the tax otherwise payable for the year by the corporation be deposited in the fund by the Minister of Revenue in favour of the corporation.
1977, c. 59, s. 4; 1981, c. 12, s. 17.