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
12 June 1990 T.I. (November 1990 Access Letter, ¶1548)
Example given of the calculation of Part I.III tax, and corporate surtax.