I-3 - Taxation Act

Section 1029.8.36.114 Disposition versions

2009-05-15

1029.8.36.114. (Repealed).

1999, c. 86, s. 85; 2001, c. 7, s. 169; 2009, c. 5, s. 455.

2006-03-01

1029.8.36.114. For the purposes of sections 1029.8.36.111 to 1029.8.36.113, an amount is deemed to be paid, at a particular time, as a repayment of assistance by a taxpayer or a partnership pursuant to a legal obligation where that amount

(a)  reduced, by reason of section 1029.8.36.108, the amount of a qualified solicitation expenditure or the taxpayer’s share of such an amount, for the purpose of computing the amount that the taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.36.104 or 1029.8.36.105;

(b)  was not received by the taxpayer or partnership; and

(c)  ceased, at the particular time, to be an amount that the taxpayer or partnership could reasonably expect to receive.

1999, c. 86, s. 85; 2001, c. 7, s. 169.