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I-3 - Taxation Act

Section 776.1.20
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Full text
776.1.20. A corporation that is a qualified corporation for the purposes of Division II.6.0.1.9 of Chapter III.1 of Title III of Book IX, for a taxation year, may deduct from its tax payable under this Part for the taxation year, determined before the application of this section and the second paragraph of section 776.1.21, an amount equal to 6% of the aggregate of all amounts each of which is wages, for the purposes of that Division II.6.0.1.9, that it incurred in the year and after 26 March 2015, and in respect of which the corporation is deemed to have paid an amount to the Minister for the year under that Division II.6.0.1.9.
2015, c. 36, s. 53.
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