I-3 - Taxation Act

Full text
1174.0.3. (Repealed).
2005, c. 1, s. 291; 2019, c. 14, s. 463.
1174.0.3. No prescribed corporation for the purposes of subparagraph a of the first paragraph of section 1143 may deduct an amount under section 1170.1 in relation to a major investment project, unless such a project is one 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. 291.