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I-3 - Taxation Act

Section 1129.0.14
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1129.0.14. For the purposes of Part I, except for Division II.4.2 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  tax paid to the Minister by a corporation at any time, under section 1129.0.12, in relation to a qualified expenditure is deemed to be an amount of assistance repaid by the corporation at that time in respect of that expenditure, pursuant to a legal obligation to do so; and
(b)  tax paid to the Minister by a corporation at any time, under section 1129.0.13, in relation to a qualified expenditure is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of that expenditure, pursuant to a legal obligation to do so.
2000, c. 39, s. 228.
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