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I-3 - Taxation Act

Section 1175.5
Disposition versions

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1175.5. A life insurer may deduct from its tax otherwise payable under this Part for a taxation year, an amount equal to the amount by which its tax payable for the year under Part I exceeds the aggregate of all amounts each of which is an amount the life insurer is deemed, under Chapter III. 1 of Title III of Book IX of Part I, to have paid to the Minister as partial payment of its tax payable under Part I for the year.
1997, c. 14, s. 286.
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