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I-3 - Taxation Act

Section 1129.27.30
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Full text
1129.27.30. For the purposes of Part I, tax paid to the Minister by a corporation, at any time, under section 1129.27.28 or 1129.27.29 in relation to an amount paid for the acquisition of a share is deemed to be an amount of assistance repaid by the corporation at that time in respect of the share, pursuant to a legal obligation.
2021, c. 18, s. 156.
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