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I-3 - Taxation Act

Section 1029.8.36.137
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1029.8.36.137. (Repealed).
2001, c. 51, s. 189; 2010, c. 5, s. 158.
1029.8.36.137. Subject to section 1029.8.36.139, the agreement to which paragraph a of section 1029.8.36.130 refers for a taxation year, where a corporation is a member of an associated group at the end of the year, means an agreement pursuant to which all the member corporations and partnerships of the group attribute to the corporation, for the purposes of this division, an amount for the year that is not greater than the amount by which $750,000 exceeds the aggregate of all amounts each of which is an amount deemed under section 1029.8.36.129 or 1029.8.36.132 to have been paid to the Minister
(a)  by a corporation that is a member of an associated group in the year of which the corporation was a member in the year, for a taxation year ending in the year; and
(b)  by a taxpayer who is a member at the end of a fiscal period of a member partnership of an associated group in the year of which the corporation was a member in the year, for a taxation year in which that fiscal period ends and ending in the year.
2001, c. 51, s. 189.
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