I-3 - Taxation Act

Section 1029.8.36.53.6 Disposition versions

2010-10-27

1029.8.36.53.6. (Repealed).

2002, c. 40, s. 165; 2010, c. 25, s. 137.

2006-03-01

1029.8.36.53.6. For the purposes of section 1029.8.36.53.5, an amount of assistance is deemed to be repaid, in a taxation year, by a taxpayer pursuant to a legal obligation, if that amount

(a)  reduced, because of section 1029.8.36.53.4, the amount of a qualified expenditure of the taxpayer for the purpose of computing the amount the taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.36.53.2;

(b)  was not received by the taxpayer; and

(c)  ceased in the taxation year to be an amount that the taxpayer may reasonably expect to receive.

2002, c. 40, s. 165.