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I-3 - Taxation Act

Section 1029.8.36.0.29
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1029.8.36.0.29. For the purpose of computing the amount that a corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.25, the amount of the acquisition costs or rental expenses that the corporation incurred or paid in respect of a qualified property shall be reduced, where applicable, by the amount of any contract payment, government assistance or non-government assistance, attributable to those costs or expenses, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the corporation’s filing-due date for that year.
2000, c. 39, s. 176; 2003, c. 9, s. 233; 2007, c. 12, s. 178.
1029.8.36.0.29. For the purpose of computing the amount that a corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.25, the amount of the acquisition costs or rental expenses shall be reduced, where applicable, by the amount of any contract payment, government assistance or non-government assistance, attributable to those costs or expenses, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the corporation’s filing-due date for that year.
2000, c. 39, s. 176; 2003, c. 9, s. 233.
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