I-3 - Taxation Act

Section 1029.8.21.48 Disposition versions

2009-06-04

1029.8.21.48. (Repealed).

2001, c. 51, s. 103; 2009, c. 15, s. 224.

2006-03-01

1029.8.21.48. The amount to which paragraph b of the definition of “deemed expenditure” in the first paragraph of section 1029.8.21.32 refers, for a fiscal period in respect of an eligible e-commerce solution of a qualified partnership, is the aggregate of all amounts each of which is an amount that, within two years after the end of the base period of the partnership in respect of the eligible e-commerce solution, is paid by the partnership in the fiscal period, pursuant to a legal obligation, and that may reasonably be considered to be a repayment of government assistance or non-government assistance that reduced, because of subparagraph i of paragraph b of section 1029.8.21.46, an amount that is the share of the qualified corporation that is a member of the partnership, of the eligible production expenditure of the partnership for a preceding fiscal period in relation to the eligible e-commerce solution, and in respect of which the corporation is deemed to have paid an amount to the Minister under section 1029.8.21.44 for a taxation year in which that preceding fiscal period ends.

2001, c. 51, s. 103.