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I-3 - Taxation Act

Section 776.1.5.5
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776.1.5.5. (Repealed).
1993, c. 19, s. 65; 1997, c. 3, s. 71; 2021, c. 14, s. 99.
776.1.5.5. Subject to section 776.1.5.6, a corporation may also deduct from its tax otherwise payable for a taxation year under this Part any unused portion of a deduction under section 776.1.5.4 in respect of the corporation for the five preceding taxation years.
1993, c. 19, s. 65; 1997, c. 3, s. 71.
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