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net corporate income tax rate in respect of a SIFT trust or SIFT partnership for a taxation year means the amount, expressed as a decimal fraction, by which
net corporate income tax rate in respect of a SIFT trust or SIFT partnership for a taxation year means the amount, expressed as a decimal fraction, by which
net corporate income tax rate in respect of a SIFT trust or SIFT partnership for a taxation year means the amount, expressed as a decimal fraction, by which
net corporate income tax rate in respect of a SIFT trust or SIFT partnership for a taxation year means the amount, expressed as a decimal fraction, by which