tax otherwise payable under this Part

5 May 2009 Internal T.I. 2009-0311211I7 F - Impôt payable par ailleurs en vertu de la Partie I -- summary under Subsection 117(1)

Did the (former) corporate surtax under s. 123.2 form part of the tax otherwise payable under Part I respecting the federal logging tax credit under s. 127(1)? After referring to the s. 117(1) definition of "tax otherwise payable under this Part," CRA stated:

Term Tree

Excise Tax Act Go
General Concepts Go
Income Tax Act Go
Income Tax Application Rules Go
Income Tax Regulations Go
Other Legislation/Constitution Go
Statutory Interpretation Go
Treaties Go