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I-3 - Taxation Act

Section 1029.8.36.59.65
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Full text
1029.8.36.59.65. For the purposes of sections 1029.8.36.59.62 to 1029.8.36.59.64, an amount of assistance is deemed to be repaid by a corporation or a partnership, as the case may be, at a particular time, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.59.60, a qualified expenditure or the share of a corporation that is a member of the partnership of a qualified expenditure, for the purpose of computing the amount that the corporation or the corporation that is a member of the partnership is deemed to have paid to the Minister for a taxation year under section 1029.8.36.59.59;
(b)  was not received by the corporation or partnership; and
(c)  ceased at the particular time to be an amount that the corporation or partnership could reasonably expect to receive.
2021, c. 14, s. 146.
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