s. 1
— Certain professional corporations ineligible
A corporation that carries on a business that provides one or more of the following services is ineligible for a deduction under section 17 of the Act:
s. 1(a)
legal or notary public services;
s. 1(b)
professional services of a medical practitioner;
s. 1(c)
professional services of a health practitioner within the meaning of the Medicare Protection Act;
s. 1(d)
veterinarian services;
s. 1(e)
professional services of an accountant or accounting services.