Section 125.3

Subsection 125.3(1) - Deduction of Part I.3 tax


Salvatori, "Cross Border Implications of Proposed Capital Tax Changes", Tax Management International Journal, July 10, 1992, p. 389

Discussion of background to proposal to make federal surtax creditable against Part I.3 tax.

Subsection 125.3(4) - Definitions

Administrative Policy

12 June 1990 T.I. (November 1990 Access Letter, ΒΆ1548)

Example given of the calculation of Part I.III tax, and corporate surtax.

IT-73R4 "The Small Business Deduction - Income from an Active Business, a Specified Investment and a Personal Services Business".