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I-3 - Taxation Act

Section 1029.7.9.1
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1029.7.9.1. For the purposes of sections 1029.7.7 to 1029.7.9, if the taxation year of the particular corporation referred to in section 1029.7.7 includes 13 March 2008, the amount of $3,000,000 mentioned in each of those sections is to be replaced by an amount equal to the aggregate of
(a)  the amount obtained by multiplying $2,000,000 by the proportion that the number of days in the taxation year that precede 14 March 2008 is of the number of days in the taxation year; and
(b)  the amount obtained by multiplying $3,000,000 by the proportion that the number of days in the taxation year that follow 13 March 2008 is of the number of days in the taxation year.
2009, c. 15, s. 204.
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