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C-8.3 - Act respecting international financial centres

Section 61.1
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61.1. (Repealed).
2005, c. 1, s. 4; 2006, c. 36, s. 10.
61.1. This subdivision does not apply, for a taxation year, to a corporation that is exempt from tax for the year under Book VIII of Part I of the Taxation Act (chapter I-3), other than an insurer described in paragraph k of section 998 of that Act that is not so exempt from tax on the totality of its taxable income for the year by reason of section 999.0.1 of that Act.
2005, c. 1, s. 4.
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