I-3 - Taxation Act

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1134. Where the taxation year of a corporation covers a period of less than three hundred and fifty-nine days, that corporation must pay the tax otherwise established in the proportion that the number of days in its taxation year is to three hundred and sixty-five.
1972, c. 23, s. 847; 1973, c. 18, s. 33; 1979, c. 38, s. 27; 1997, c. 3, s. 71.