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I-3 - Taxation Act

Section 1029.8.36.166.60.17
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1029.8.36.166.60.17. For the purposes of sections 1029.8.36.166.60.14 to 1029.8.36.166.60.16, an amount of assistance is deemed to be repaid by a corporation or a partnership at a particular time, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.166.60.13, the qualified expenditure or the share of a corporation that is a member of the partnership in such an expenditure, for the purpose of computing the amount that the corporation or the corporation that is a member of the partnership is deemed to have paid to the Minister for a taxation year under section 1029.8.36.166.60.8 or 1029.8.36.166.60.9;
(b)  was not received by the corporation or partnership; and
(c)  ceased at the particular time to be an amount that the corporation or partnership may reasonably expect to receive.
2015, c. 21, s. 466.
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