Statute
Section 190.12 — Income Tax Act: Taxable capital
Text of the provision Official document
For the purposes of this Part, the taxable capital of a corporation for a taxation year is the amount, if any, by which its capital for the year exceeds the total determined under section 190.14 in respect of its investments for the year in financial institutions related to it.
Official source: laws-lois.justice.gc.ca
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