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I-3 - Taxation Act

Section 1129.0.10.9.1
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1129.0.10.9.1. For the purposes of Part I, except for Division II.4 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  tax paid to the Minister by a taxpayer at any time under any of sections 1129.0.10.2, 1129.0.10.4 and 1129.0.10.8, in relation to a particular property of the taxpayer, is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of the property, pursuant to a legal obligation; and
(b)  tax paid to the Minister by a taxpayer at any time under any of sections 1129.0.10.3, 1129.0.10.5 and 1129.0.10.9, in relation to a particular property of a partnership of which the taxpayer is a member, is deemed to be an amount of assistance repaid by the partnership at that time in respect of the property, pursuant to a legal obligation.
2015, c. 21, s. 506.
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