être établi au prorata

CONT: La surtaxe applicable aux années d'imposition qui chevauchent l'une ou l'autre de ces dates sera établie au prorata.

CONT: That, for taxation years that end after February 27, 1995 and begin before November 1, 1996, every corporation (other than a life insurer) that is a financial institution for the purposes of Part VI of the Act be subject to a surtax equal to 12% of its tax payable under Part VI for the year (determined without reference to the Part I tax credit and as if the capital deduction were $400 million) and that the surtax be prorated for taxation years that straddle either of those dates.