(4) The total revenue, as determined by the Minister under paragraph (1)(e), derived by the province from a corporation income tax shall, for the purpose of that paragraph, be deemed to be the amount otherwise determined thereunder less the portion of that amount that, in the opinion of the
Minister, would not have been derived by the province had paragraph 12(1)(o), paragraph 18(1)(m) and subsections 69(6) and (7) of the federal Act not been enacted, to the extent that such amount is remitted or refunded by the province pursuant to provincial law to those taxpayers in the province that made payments in respect of that amount under the p
...[+++]rovincial Act.
(4) Le revenu total, calculé par le Ministre conformément à l’alinéa (1)e), que la province tire de l’impôt sur les corporations, est réputé, aux fins de cet alinéa, être réduit de la somme que, de l’avis du Ministre, la province a obtenue en conformité des alinéas 12(1)o) et 18(1)m) et des paragraphes 69(6) et (7) de la loi fédérale et a, conformément au droit provincial, remise ou remboursée aux contribuables ayant effectué, en vertu de la loi provinciale, des paiements à ce titre.