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I-3 - Taxation Act

Section 1029.8.36.0.90
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Full text
1029.8.36.0.90. (Repealed).
2002, c. 9, s. 83; 2021, c. 18, s. 121.
1029.8.36.0.90. For the purposes of section 1029.8.36.0.89, an amount of assistance is deemed to be repaid, at a particular time, by a qualified corporation, pursuant to a legal obligation, where that amount
(a)  reduced, because of section 1029.8.36.0.88, eligible expenses of the qualified corporation, for the purpose of computing the amount that the qualified corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.85;
(b)  was not received by the qualified corporation; and
(c)  ceased at the particular time to be an amount that the qualified corporation may reasonably expect to receive.
2002, c. 9, s. 83.
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