1029.8.36.0.124. For the purposes of section 1029.8.36.0.123, an amount of assistance is deemed to be repaid at a particular time by a corporation, pursuant to a legal obligation, if that amount(a) reduced, because of section 1029.8.36.0.122, the eligible certification costs for the purpose of computing the amount that the corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.120;
(b) was not received by the corporation; and
(c) ceased at the particular time to be an amount that the corporation may reasonably expect to receive.