62. A person who, in a taxation year, is a corporation that operates an international financial centre or a member of a partnership that, in a fiscal period of the partnership ending in that year, operates such a centre, is deemed, as provided in any of Divisions II. 6.10 to II. 6.12 of Chapter III. 1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3) where the conditions set out therein are satisfied for the year, to have paid to the Minister of Revenue on the person’s balance-due day, within the meaning of section 1 of that Act, for the year, on account of the person’s tax payable for that year under Part I of that Act, the amount determined in respect of the person for that year under that division
1999, c. 86, s. 62; 2001, c. 51, s. 318.