I-3 - Taxation Act

Section 1129.0.21 Disposition versions

2009-06-04

1129.0.21. For the purposes of Part I,

(a)  tax paid to the Minister by a corporation at any time, under section 1129.0.17, in relation to an expenditure that is included in an eligible production expenditure of the corporation, 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; and

(b)  tax paid to the Minister by a corporation at any time, under section 1129.0.17, in relation to an expenditure that is included in an eligible production expenditure of a partnership of which the corporation is a member, is deemed to be an amount of assistance repaid by that partnership at that time in respect of that expenditure, pursuant to a legal obligation.

2001, c. 51, s. 210; 2002, c. 40, s. 246; 2009, c. 15, s. 383.

2006-03-01

1129.0.21. For the purposes of Part I, except for Division II.4.3 of Chapter III.1 of Title III of Book IX,

(a)  tax paid to the Minister by a corporation at any time, under section 1129.0.17, in relation to an expenditure that is included in an eligible production expenditure of the corporation, 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; and

(b)  tax paid to the Minister by a corporation at any time, under section 1129.0.17, in relation to an expenditure that is included in an eligible production expenditure of a partnership of which the corporation is a member, is deemed to be an amount of assistance repaid by that partnership at that time in respect of that expenditure, pursuant to a legal obligation.

2001, c. 51, s. 210; 2002, c. 40, s. 246.