I-3 - Taxation Act

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985.35.14. On application made to the Minister in prescribed form by a registered cultural or communications organization, the Minister may specify an amount in respect of the organization for a taxation year and, for the purposes of section 985.35.13, that amount is deemed to be an amount expended by the organization in the year on artistic, cultural or communications activities carried on by it.
2006, c. 36, s. 97.