Section 179

(1) Where a priority company carries on a non-priority business, the Books and
company shall maintain separate records of income and books of account for records for
priority
each business.
products
(2) The records of each business certified by an auditor, shall be sufficient
to enable the determination of the turnover, income or profits of each class of
business.
(3) Where, in the opinion of the Service, the company has not complied
with the provision of this section, all the income of the company shall be deemed
non-priority and economic development tax credit shall not be granted.