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I-3 - Taxation Act

Section 1029.8.36.53.4
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1029.8.36.53.4. (Repealed).
2002, c. 40, s. 165; 2010, c. 25, s. 137.
1029.8.36.53.4. 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, the amount of a qualified expenditure shall be reduced, where applicable, by the amount of any government assistance or non-government assistance attributable to the qualified expenditure, that the taxpayer has received, is entitled to receive or may reasonably expect to receive on or before the taxpayer’s filing-due date for that year.
2002, c. 40, s. 165.
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