Statute
Section 123 — Income Tax Act: Rate for corporations
Text of the provision Official document
The tax payable under this Part for a taxation year by a corporation on its taxable income or taxable income earned in Canada, as the case may be, (in this section referred to as its “amount taxable”) for the year is, except where otherwise provided, 38% of its amount taxable for the year.
Official source: laws-lois.justice.gc.ca
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