I-3 - Taxation Act

Full text
1141.2. A corporation referred to in any of sections 1140, 1141 and 1141.1 may deduct, in computing its paid-up capital, the amount of its deficit.
1980, c. 13, s. 113; 1986, c. 15, s. 204; 1997, c. 3, s. 71; 1999, c. 86, s. 95; 2005, c. 38, s. 322.