I-3 - Taxation Act

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1029.8.36.166.64. For the purposes of section 1029.8.36.166.63, an amount of assistance is deemed to be repaid by a corporation in a taxation year, pursuant to a legal obligation, if that amount
(a)  reduced, because of subparagraph i of paragraph b of the definition of qualified wages in section 1029.8.36.166.61, the amount of the wages referred to in that paragraph b, for the purpose of computing qualified wages in respect of which the corporation is deemed to have paid an amount to the Minister under section 1029.8.36.166.62;
(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.
2011, c. 1, s. 80.