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I-3 - Taxation Act

Section 1029.8.36.178
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1029.8.36.178. For the purposes of this Part and of the regulations, the amount that a qualified corporation is deemed to have paid to the Minister for a taxation year under any of sections 1029.8.36.168 to 1029.8.36.171.2 and 1029.8.36.173 to 1029.8.36.175, in respect of eligible expenses incurred before 13 June 2003, is deemed not to be assistance or an inducement received by the corporation from a government.
2002, c. 40, s. 209; 2004, c. 21, s. 437.
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