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I-3 - Taxation Act

Section 1049.0.8
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1049.0.8. For the purposes of this chapter, if a person is assessed a penalty that is referred to in section 1049.0.5 or 1049.0.5.1, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person referred to in that section does not include the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is deemed to be null because of section 1049.0.9, determined under section 1049.0.5 or 1049.0.5.1, to the extent that the false statement was used by or on behalf of that other person, and for which a notice of assessment was sent to the person before that time.
2001, c. 51, s. 202; 2006, c. 37, s. 45; 2011, c. 1, s. 98.
1049.0.8. For the purposes of this chapter, where a person is assessed a penalty that is referred to in section 1049.0.5 or 1049.0.5.1, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person shall exclude the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is deemed to be null because of section 1049.0.9, determined under section 1049.0.5 or 1049.0.5.1, insofar as the false statement was used by or on behalf of that other person, and for which notice of the assessment was sent to the person before that time.
2001, c. 51, s. 202; 2006, c. 37, s. 45.
1049.0.8. For the purposes of this chapter, where a person is assessed a penalty that is referred to in section 1049.0.5, the person’s gross compensation at any time in respect of the false statement that could be used by or on behalf of the other person shall exclude the aggregate of all amounts each of which is the amount of a penalty, other than a penalty the assessment of which is deemed to be null because of section 1049.0.9, determined under section 1049.0.5, insofar as the false statement was used by or on behalf of that other person, and for which notice of the assessment was sent to the person before that time.
2001, c. 51, s. 202.
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