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I-3 - Taxation Act

Section 1029.8.36.53.7
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1029.8.36.53.7. (Repealed).
2002, c. 40, s. 165; 2010, c. 25, s. 137.
1029.8.36.53.7. 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, where, in respect of a qualified expenditure relating to an eligible horse, a person or a partnership has obtained, is entitled to obtain or may reasonably expect to obtain a benefit or advantage, other than a benefit or advantage that may reasonably be attributed to the maintenance and training of the eligible horse, whether in the form of a reimbursement, compensation, guarantee, in the form of proceeds of disposition of property which exceed the fair market value of the property, or in any other form or manner, the amount of qualified expenditure shall be reduced by the amount of the benefit or advantage that the person or partnership has obtained, is entitled to obtain or may reasonably expect to obtain on or before the eligible taxpayer’s filing-due date for that year.
2002, c. 40, s. 165.
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