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be prorated [1 record]

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Record 1 1995-04-27

English

Subject field(s)
  • National Accounting
  • Public Sector Budgeting
CONT

That, for taxation years that end after February 27, 1995 and begin before November 1, 1996, every corporation (other than a life insurer) that is a financial institution for the purposes of Part VI of the Act be subject to a surtax equal to 12% of its tax payable under Part VI for the year (determined without reference to the Part I tax credit and as if the capital deduction were $400 million) and that the surtax be prorated for taxation years that straddle either of those dates.

French

Domaine(s)
  • Comptabilité nationale
  • Budget des collectivités publiques
CONT

La surtaxe applicable aux années d'imposition qui chevauchent l'une ou l'autre de ces dates sera établie au prorata.

Spanish

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