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I-3 - Taxation Act

Section 1029.8.36.122
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Full text
1029.8.36.122. (Repealed).
1999, c. 86, s. 85; 2001, c. 7, s. 169; 2002, c. 40, s. 201; 2006, c. 36, s. 188; 2009, c. 15, s. 301; 2010, c. 5, s. 158.
1029.8.36.122. Where, in a fiscal period, in this section referred to as the “fiscal period of repayment”, a partnership pays, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance referred to in subparagraph ii of paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.115, that was taken into account for the purpose of computing qualified wages attributed to a particular fiscal period ending in a particular taxation year and paid to an individual by the partnership, and in respect of which a taxpayer who is a member of the partnership at the end of the particular fiscal period is deemed to have paid an amount to the Minister under section 1029.8.36.117 for the particular taxation year, the taxpayer is deemed, if the taxpayer meets the conditions set out in the third paragraph, to have paid to the Minister on the taxpayer’s balance-due day for the taxpayer’s taxation year in which the fiscal period of repayment ends, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to the amount by which the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, exceeds the amount referred to in the second paragraph, if
(a)  any amount of such assistance so repaid at or before the end of the fiscal period of repayment reduced, for the particular fiscal period, the aggregate determined under that subparagraph ii; and
(b)  the agreed proportion in respect of the taxpayer for the particular fiscal period were the same as that for the fiscal period of repayment.
The amount to which the first paragraph refers means the aggregate of
(a)  the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, if the agreed proportion in respect of the taxpayer for the particular fiscal period were the same as that for the fiscal period of repayment; and
(b)  any amount that the taxpayer would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of assistance repaid by the partnership, if the agreed proportion in respect of the taxpayer for the particular fiscal period were the same as that for the fiscal period of repayment.
The conditions to which the first paragraph refers are as follows:
(a)  the taxpayer encloses the prescribed form with the fiscal return the taxpayer is required to file under section 1000 for the taxpayer’s taxation year in which the fiscal period of repayment ends; and
(b)  the taxpayer is a member of the partnership at the end of the fiscal period of repayment.
1999, c. 86, s. 85; 2001, c. 7, s. 169; 2002, c. 40, s. 201; 2006, c. 36, s. 188; 2009, c. 15, s. 301.
1029.8.36.122. Where, in a fiscal period, in this section referred to as the “fiscal period of repayment”, a partnership pays, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance referred to in subparagraph ii of paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.115, that was taken into account for the purpose of computing qualified wages attributed to a particular fiscal period ending in a particular taxation year and paid to an individual by the partnership, and in respect of which a taxpayer who is a member of the partnership at the end of the particular fiscal period is deemed to have paid an amount to the Minister under section 1029.8.36.117 for the particular taxation year, the taxpayer is deemed, if the taxpayer meets the conditions set out in the third paragraph, to have paid to the Minister on the taxpayer’s balance-due day for the taxpayer’s taxation year in which the fiscal period of repayment ends, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to the amount by which the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, exceeds the amount referred to in the second paragraph, if
(a)  any amount of such assistance so repaid at or before the end of the fiscal period of repayment reduced, for the particular fiscal period, the aggregate determined under that subparagraph ii; and
(b)  the taxpayer’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment.
The amount to which the first paragraph refers means the aggregate of
(a)  the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, if the taxpayer’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment; and
(b)  any amount that the taxpayer would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of assistance repaid by the partnership, if the taxpayer’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment.
The conditions to which the first paragraph refers are as follows:
(a)  the taxpayer encloses the prescribed form with the fiscal return the taxpayer is required to file under section 1000 for the taxpayer’s taxation year in which the fiscal period of repayment ends; and
(b)  the taxpayer is a member of the partnership at the end of the fiscal period of repayment.
1999, c. 86, s. 85; 2001, c. 7, s. 169; 2002, c. 40, s. 201; 2006, c. 36, s. 188.
1029.8.36.122. Where, in a fiscal period, in this section referred to as the "fiscal period of repayment", a partnership pays, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance referred to in subparagraph ii of paragraph b of the definition of "qualified wages" in the first paragraph of section 1029.8.36.115, that was taken into account for the purpose of computing qualified wages attributed to a particular fiscal period ending in a particular taxation year and paid to an individual by the partnership, and in respect of which a taxpayer who is a member of the partnership at the end of the particular fiscal period is deemed to have paid an amount to the Minister under section 1029.8.36.117 for the particular taxation year, the taxpayer is deemed, if the taxpayer meets the conditions set out in the third paragraph, to have paid to the Minister on the taxpayer’s balance-due day for the taxpayer’s taxation year in which the fiscal period of repayment ends, on account of the taxpayer’s tax payable for that year under this Part, an amount equal to the amount by which the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, exceeds the amount referred to in the second paragraph, if
(a)  any amount of such assistance so repaid at or before the end of the fiscal period of repayment had reduced, for the particular fiscal period, the aggregate determined under that subparagraph ii; and
(b)  the taxpayer’s share of the income or loss of the partnership for the particular fiscal period had been the same as the taxpayer’s share for the fiscal period of repayment.
The amount to which the first paragraph refers means the aggregate of
(a)  the amount that the taxpayer would be deemed to have paid to the Minister for the particular year under section 1029.8.36.117 in respect of the qualified wages, if the taxpayer’s share of the income or loss of the partnership for the particular fiscal period had been the same as the taxpayer’s share for the fiscal period of repayment; and
(b)  any amount that the taxpayer would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of assistance repaid by the partnership, if the taxpayer’s share of the income or loss of the partnership for the particular fiscal period had been the same as the taxpayer’s share for the fiscal period of repayment.
The conditions to which the first paragraph refers are as follows:
(a)  the taxpayer encloses the prescribed form with the fiscal return the taxpayer is required to file under section 1000 for the taxpayer’s taxation year in which the fiscal period of repayment ends; and
(b)  the taxpayer is a member of the partnership at the end of the fiscal period of repayment.
1999, c. 86, s. 85; 2001, c. 7, s. 169; 2002, c. 40, s. 201.
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