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I-3 - Taxation Act

Section 1029.6.0.1.6
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Full text
1029.6.0.1.6. (Repealed).
2002, c. 40, s. 102; 2010, c. 25, s. 118.
1029.6.0.1.6. Notwithstanding paragraph b of section 1029.6.0.1, no amount may be deemed to have been paid to the Minister by a corporation, for a taxation year, under Division II.6.0.0.6, in respect of all or part of a consideration paid or payable under a particular contract, where it may reasonably be considered that all or part of the consideration received or receivable by a person or partnership under the particular contract relates to an expenditure incurred in the performance of the contract, or any contract derived therefrom, and that the person or a member of the partnership may, for any taxation year, be deemed to have paid an amount to the Minister under any of the divisions of this chapter, in respect of that expenditure.
2002, c. 40, s. 102.
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