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I-3 - Taxation Act

Section 140.1.2
Disposition versions

Full text
140.1.2. For the purposes of subparagraph b of the first paragraph of section 140.1, a taxpayer’s specified percentage for a taxation year is
(a)  where the taxpayer has a prescribed reserve amount for the year for the purposes of subparagraph a of the first paragraph of section 140.1, the percentage that is the percentage of the prescribed reserve amount of the taxpayer for the year claimed by the taxpayer under that subparagraph a for the year; and
(b)  in any other case, 100%.
2001, c. 7, s. 23.
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