I-3 - Taxation Act

Section 1029.8.36.166 Disposition versions

2010-10-27

1029.8.36.166. (Repealed).

2002, c. 40, s. 209; 2010, c. 25, s. 170.

2006-03-01

1029.8.36.166. For the purposes of section 1029.8.36.165, an amount of assistance is deemed to be repaid by a corporation in a taxation year pursuant to a legal obligation where that amount

(a)  reduced, because of subparagraph a of the second paragraph of section 1029.8.36.157, a communications expenditure included in computing the eligible communications expenditure for the purpose of computing the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.163;

(b)  was not received by the corporation; and

(c)  ceased in the taxation year to be an amount that the corporation may reasonably expect to receive.

2002, c. 40, s. 209.