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I-3 - Taxation Act

Section 1029.8.36.59.48
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1029.8.36.59.48. For the purposes of section 1029.8.36.59.47, an amount of assistance is deemed to be repaid at a particular time by a corporation, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.59.45, a qualified expenditure for the purpose of computing the amount that the corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.59.44;
(b)  was not received by the corporation; and
(c)  ceased at the particular time to be an amount that the corporation could reasonably expect to receive.
2015, c. 21, s. 454.
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