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I-3 - Taxation Act

Section 1029.8.36.0.92
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1029.8.36.0.92. (Repealed).
2002, c. 9, s. 83; 2021, c. 18, s. 121.
1029.8.36.0.92. Where, in respect of the construction, renovation or alteration of a strategic building of a qualified corporation, a person or a partnership has obtained, is entitled to obtain or may reasonably expect to obtain a benefit or advantage, other than a benefit or advantage that may reasonably be attributed to the construction, renovation or alteration of the strategic building, whether in the form of a reimbursement, compensation, guarantee, in the form of proceeds of disposition of property which exceed the fair market value of the property, or in any other form or manner, the amount of eligible expenses incurred by the qualified corporation in a taxation year in respect of the building shall be reduced by the amount of the benefit or advantage that the person or partnership has obtained, is entitled to obtain or may reasonably expect to obtain on or before the filing-due date of the qualified corporation for that taxation year.
2002, c. 9, s. 83.
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