I-3 - Taxation Act

Full text
1175.23. In this Part,
fiscal period has the meaning assigned by Part I;
major investment project has the meaning that would be assigned by the first paragraph of section 737.18.14 if the word corporation, wherever it appears, were replaced by the word person ;
person has the meaning assigned by section 1;
taxation year has the meaning assigned by Part I.
2002, c. 9, s. 139; 2007, c. 12, s. 304.
1175.23. In this Part,
fiscal period has the meaning assigned by Part I;
major investment project has the meaning that would be assigned by the first paragraph of section 737.18.14 if the word corporation, wherever it appears, were replaced by the word person ;
Minister means the Minister of Revenue;
person has the meaning assigned by section 1;
taxation year has the meaning assigned by Part I.
2002, c. 9, s. 139.