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I-3 - Taxation Act

Section 1129.47
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1129.47. Every corporation having an establishment in Québec at any time in a taxation year shall pay a tax for that year equal to the product obtained by multiplying the amount determined under section 1129.48 in respect of the corporation for the year by the proportion that
(a)  the number of days in the year that are after 8 February 1994 and before 9 February 1997, is of
(b)  the number of days in the year.
1995, c. 49, s. 235; 1997, c. 3, s. 71.
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