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I-3 - Taxation Act

Section 1029.8.36.53.3
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1029.8.36.53.3. (Repealed).
2002, c. 40, s. 165; 2010, c. 25, s. 137.
1029.8.36.53.3. For the purpose of computing the amount that an eligible taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.36.53.2 in respect of an eligible horse, where the number of days in the portion of the eligibility period applicable to the eligible horse in relation to the eligible taxpayer that is included in the year is less than 365, the amount of $12,000 referred to in the second paragraph of section 1029.8.36.53.2 shall be replaced by the product obtained by multiplying $12,000 by the proportion that the number of days is of 365.
2002, c. 40, s. 165.
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