I-3 - Taxation Act

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747. For the purposes of section 746, “exempt surplus”, “hybrid surplus”, “pre-acquisition surplus”, “taxable surplus” and “tax factor” have the meaning assigned to those definitions by regulation.
1975, c. 22, s. 208; 2015, c. 21, s. 267.
747. For the purposes of section 746, the expressions tax factor, exempt surplus, taxable surplus and pre-acquisition surplus have the meaning assigned them by regulation.
1975, c. 22, s. 208.