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I-3 - Taxation Act

Section 1129.27.2
Disposition versions

Full text
1129.27.2. The Corporation is required to pay for a particular capitalization period, a tax under this Part equal to the amount determined by the formula

[50% × (A − B)] − C.

In the formula provided for in the first paragraph,
(a)  A is the paid-up capital of the shares of the capital stock of the Corporation at the end of the particular capitalization period;
(b)  B is the cumulative limit amount applicable in respect of the particular capitalization period; and
(c)  C is any amount of tax that the Corporation is required to pay to the Minister under this section for a preceding capitalization period.
2002, c. 9, s. 125; 2003, c. 9, s. 402.
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