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I-3 - Taxation Act

Section 1143.0.1
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1143.0.1. No prescribed corporation for the purposes of subparagraph a of the first paragraph of section 1143 may deduct an amount under section 1138.2.2, 1138.2.4 or 1141.8.
However, the first paragraph does not apply in respect of a deduction provided for in section 1138.2.2 or 1141.8 in relation to a major investment project in respect of which an application to obtain that deduction, accompanied by the required documents, was sent to the Minister of Finance before 11 March 2003.
2005, c. 1, s. 287.
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