1029.8.36.124.For the purposes of sections 1029.8.36.121 to 1029.8.36.123, an amount is deemed to be an amount paid at a particular time as a repayment of assistance by a taxpayer or a partnership pursuant to a legal obligation, where that amount
(a) reduced, by reason of subparagraph ii of paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.115 or section 1029.8.36.119, the amount of qualified wages for the purpose of computing the amount that the taxpayer or a member of the partnership is deemed to have paid to the Minister for a taxation year under section 1029.8.36.116 or 1029.8.36.117;
(b) was not received by the taxpayer or partnership; and
(c) ceased, at the particular time, to be an amount that the taxpayer or partnership could reasonably expect to receive.