I-3 - Taxation Act

Full text
1129.45.3.10. In this Part,
base period has the meaning assigned by section 1029.8.36.72.15;
recognized business has the meaning assigned by section 1029.8.36.72.15;
salary or wages has the meaning assigned by the first paragraph of section 1029.8.36.72.15.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
2001, c. 51, s. 218; 2002, c. 40, s. 289; 2007, c. 12, s. 304.
1129.45.3.10. In this Part,
base period has the meaning assigned by section 1029.8.36.72.15;
Minister means the Minister of Revenue;
recognized business has the meaning assigned by section 1029.8.36.72.15;
salary or wages has the meaning assigned by the first paragraph of section 1029.8.36.72.15;
taxation year has the meaning assigned by Part I.
For the purposes of this Part, a reference to a calendar year ending in a taxation year includes a reference to a calendar year ending coincidentally with that taxation year.
2001, c. 51, s. 218; 2002, c. 40, s. 289.