hordruma/ontario_laws_and_regs huggingface dataset:
43.2 (1), (2) Repealed:  1996, c. 29, s. 47 (1). Qualifying environmental trust tax credit (3) The amount of a corporation’s qualifying environmental trust tax credit for a taxation year is the amount that would be determined under subsection 127.41 (1) of the Income Tax Act
(Canada) to be the amount of its “Part XII.4 tax credit” for the taxation year if the tax payable under Part XII.4 of the Income Tax Act
(Canada) by a qualifying environmental trust for a taxation year ending in the corporation’s taxation year equalled the amount of tax payable by the trust for that year under the Income Tax Act.  1996, c. 1, Sched. B, s. 6 (1); 1998, c. 34, s. 39 (1); 2004, c. 16, s. 2 (2). Deemed tax payment (4) A corporation, other than a corporation that is exempt from tax under this Act by virtue of section 57, shall be deemed to pay on account of its tax payable under this Act for a taxation year ending before January 1, 2009 an amount claimed by the corporation that does not exceed its qualifying environmental trust tax credit for the taxation year.  1996, c. 29, s. 47 (2); 1998, c. 34, s. 39 (2); 2004, c. 16, s. 2 (2); 2007, c. 11, Sched. B, s. 2 (7). Time of deemed payment (5) A corporation shall be deemed to make the payment referred to in subsection (4) and the Minister shall be deemed to apply the deemed payment on the day referred to in clause 78 (2) (b) on or before which the corporation would be required to pay any balance of tax payable for the taxation year.  1996, c. 1, Sched. B, s. 6 (1); 2004, c. 16, s. 2 (2). (6) Repealed:  1996, c. 29, s. 47 (3). Section Amendments with date in force (d/m/y) 1996, c. 1, Sched. B, s. 6 (1, 2) - 23/02/1994; 1996, c. 29, s. 47 (1-4) - 23/02/1994; 1998, c. 34, s. 39 (1-3) - 19/02/1997 2004, c. 16, s. 2 (2)
- 01/01/2004 2007, c. 11, Sched. B, s. 2 (7) - 04/06/2007
78.1 Section 160.4 of the Income Tax Act (Canada) applies for the purposes of this Act and, in the application of that section, (a) references in subsections 160.4 (1) and (2) to “this Part” shall be read as references to Part II of this Act; and (b) the reference in subsection 160.4 (3) to “this Division” shall be read as a reference to Part V of this Act.  1996, c. 29, s. 60 (1); 2004, c. 16, s. 2 (2). Section Amendments with date in force (d/m/y) 1996, c. 29, s. 60 (1, 2) - 21/12/1994 2004, c. 16, s. 2 (2)
- 01/01/2004
114 The Corporations Tax Act, being chapter 91 of the Revised Statutes of Ontario, 1970, applies to corporations in respect of all taxation years ending before or during the year 1971 and this Act applies thereafter, provided that the provisions of this Act relating to the collection of taxes apply to the collection of taxes under The Corporations Tax Act.  R.S.O. 1990, c. C.40, s. 114; 2004, c. 16, s. 2 (2). Section Amendments with date in force (d/m/y) 2004, c. 16, s. 2 (2)
- 01/01/2004 ______________  Français