I-3 - Taxation Act

Full text
1029.9.4. For the purposes of this Part and the regulations, the amount that a taxpayer is deemed to have paid to the Minister for a taxation year under any of sections 1029.9.1 to 1029.9.2.1 is deemed not to be an amount of assistance or an inducement received by the taxpayer from a government.
2003, c. 9, s. 366; 2019, c. 14, s. 423.
1029.9.4. For the purposes of this Part and the regulations, the amount that a taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.9.1 or 1029.9.2 is deemed not to be assistance or an inducement received by the taxpayer from a government.
2003, c. 9, s. 366.