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I-3 - Taxation Act

Section 776.1.9
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776.1.9. A corporation may deduct from its tax payable under this Part for a taxation year, determined before the application of this Title, the unused portions of the tax credit of the corporation for the 10 taxation years that precede that taxation year.
Similarly, a corporation may deduct from its tax payable under this Part for a taxation year, determined before the application of this paragraph, the unused portions of the tax credit of the corporation for the three taxation years that follow that taxation year.
2007, c. 12, s. 92.
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