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I-3 - Taxation Act

Section 1029.8.33.2.3
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1029.8.33.2.3. For the purposes of sections 1029.8.33.2.1 and 1029.8.33.2.2, an amount is deemed to be paid, pursuant to a legal obligation, as a repayment of an amount of assistance referred to in subparagraph c of the first paragraph of section 1029.8.33.3, in subparagraph c or f of the second paragraph of that section or in the first paragraph of section 1029.8.33.7.1, as the case may be, by an eligible taxpayer in a taxation year, by a qualified partnership in a fiscal period or by an eligible taxpayer who is a member of a qualified partnership in a taxation year in which a fiscal period of the partnership ends, as the case may be, so long as the amount
(a)  in the case of assistance referred to in subparagraph c of the first paragraph of section 1029.8.33.3, was applied, because of subparagraph c, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(b)  in the case of assistance referred to in subparagraph c of the second paragraph of section 1029.8.33.3, was applied, because of subparagraph a of the first paragraph of that section, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(c)  in the case of assistance referred to in subparagraph f of the second paragraph of section 1029.8.33.3, was applied, because of subparagraph b of the first paragraph of that section, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(d)  in the case of assistance referred to in the first paragraph of section 1029.8.33.7.1, was applied, in accordance with that section, in reduction of the eligible taxpayer’s share, determined in accordance with section 1029.8.33.7, of a qualified expenditure of a qualified partnership of which the eligible taxpayer is a member for the purpose of computing the amount that the eligible taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.33.7;
(e)  was not received by the eligible taxpayer, the qualified partnership or the eligible taxpayer who is a member of the qualified partnership; and
(f)  ceased, in the taxation year, the fiscal period or the taxation year in which the fiscal period of the partnership ends, to be an amount that the eligible taxpayer, the qualified partnership or the eligible taxpayer who is a member of the qualified partnership, as the case may be, can reasonably expect to receive.
1995, c. 63, s. 164; 1997, c. 3, s. 71; 2006, c. 36, s. 115.
1029.8.33.2.3. For the purposes of sections 1029.8.33.2.1 and 1029.8.33.2.2, an amount is deemed to be a repayment of an amount of assistance referred to in subparagraph c of the first paragraph of section 1029.8.33.3, in subparagraph c or f of the second paragraph of that section or in the first paragraph of section 1029.8.33.7.1, as the case may be, by an eligible taxpayer in a taxation year, by a qualified partnership in a fiscal period or by an eligible taxpayer who is a member of a qualified partnership in a taxation year in which a fiscal period of the partnership ends, as the case may be, so long as the amount
(a)  in the case of assistance referred to in subparagraph c of the first paragraph of section 1029.8.33.3, was applied, because of subparagraph c, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(b)  in the case of assistance referred to in subparagraph c of the second paragraph of section 1029.8.33.3, was applied, because of subparagraph a of the first paragraph of that section, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(c)  in the case of assistance referred to in subparagraph f of the second paragraph of section 1029.8.33.3, was applied, because of subparagraph b of the first paragraph of that section, in reduction of a qualified expenditure or of a share of a qualified expenditure for the purpose of computing the amount that the eligible taxpayer or an eligible taxpayer who is a member of the qualified partnership, as the case may be, is deemed to have paid to the Minister for a taxation year under section 1029.8.33.6 or 1029.8.33.7;
(d)  in the case of assistance referred to in the first paragraph of section 1029.8.33.7.1, was applied, in accordance with that section, in reduction of the eligible taxpayer’s share, determined in accordance with section 1029.8.33.7, of a qualified expenditure of a qualified partnership of which the eligible taxpayer is a member for the purpose of computing the amount that the eligible taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.33.7;
(e)  was not received by the eligible taxpayer, the qualified partnership or the eligible taxpayer who is a member of the qualified partnership; and
(f)  ceased, in the taxation year, the fiscal period or the taxation year in which the fiscal period of the partnership ends, to be an amount that the eligible taxpayer, the qualified partnership or the eligible taxpayer who is a member of the qualified partnership, as the case may be, can reasonably expect to receive.
1995, c. 63, s. 164; 1997, c. 3, s. 71.
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