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I-3 - Taxation Act

Section 1029.8.36.0.80
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1029.8.36.0.80. (Repealed).
2000, c. 39, s. 176; 2021, c. 18, s. 121.
1029.8.36.0.80. For the purposes of sections 1029.8.36.0.77 to 1029.8.36.0.79, an amount of assistance is deemed to be repaid, at a particular time, by a corporation or a partnership, as the case may be, pursuant to a legal obligation, where that amount
(a)  reduced, because of section 1029.8.36.0.75, acquisition costs or rental expenses, or the share of a corporation that is a member of the partnership of such costs or expenses, for the purpose of computing the amount that the corporation or the corporation that is a member of the partnership is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.73 or 1029.8.36.0.74;
(b)  was not received by the corporation or partnership; and
(c)  ceased at the particular time to be an amount that the corporation or partnership may reasonably expect to receive.
2000, c. 39, s. 176.
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