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I-3 - Taxation Act

Section 217.36
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217.36. Section 217.37 applies to a corporation for a taxation year if
(a)  the corporation has designated an amount for the purposes of subparagraph f of the second paragraph of section 217.18 in calculating its adjusted stub period accrual for the base year in respect of a qualifying partnership for the taxation year; and
(b)  where the corporation has qualifying transitional income, the taxation year is after the first taxation year of the corporation to which section 217.33 applies.
2013, c. 10, s. 21.
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