Business Income Tax. For tax years beginning on or after January 1, 2015. corporations â 5.25 percent of net income. trusts and estates â 3.75 percent of net income.
Previously this substance had been known as a rare mineral of tiny colorless crystals, discovered in 1987 and named after the Poudrette family that operated the source quarry at Mont Saint-Hilaire, Quebec. GRANDIDIERITE is a bluish green mineral found primarily in Madagascar.
Sapphire Gemstone Information. Sapphire is a gem quality variety of the mineral corundum. It is the second hardest substance on earth after diamond, rating 9 on the Mohs scale of mineral hardness. Corundum itself is not a very rare mineral, but gem quality corundum is extremely rare.