61.1(5)If, in respect of a taxation year, an eligible investor has been issued a tax credit certificate under section 15 of the
Small Business Investor Tax Credit Act and the eligible investor’s small business investor tax credit that may be deducted for that taxation year in subparagraph (2)(
a)(i) exceeds the eligible investor’s tax otherwise payable under this Act for that taxation year, the eligible investor may, to the extent that it was not deducted in another taxation year,