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I-3 - Taxation Act

Section 1129.40.1
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1129.40.1. For the purposes of Part I, except Division II.5.1 of Chapter III.1 of Title III of Book IX, the following rules are taken into account:
(a)  the tax paid at any time by a taxpayer to the Minister under section 1129.39, in relation to a qualified expenditure incurred by the taxpayer, is deemed to be an amount of assistance repaid at that time by the taxpayer, in respect of the expenditure, pursuant to a legal obligation; and
(b)  the tax paid at any time by a taxpayer to the Minister under section 1129.39 or 1129.40, in relation to a qualified expenditure incurred by the partnership referred to in that section, is deemed to be an amount of assistance repaid at that time by the partnership in respect of the expenditure, pursuant to a legal obligation.
2015, c. 21, s. 514; 2022, c. 23, s. 132.
1129.40.1. For the purposes of Part I, except Division II.5.1 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a taxpayer at any time under this Part, in relation to a qualified expenditure, is deemed to be an amount of assistance repaid at that time in respect of the expenditure, pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.40, in the case of tax paid under that section; or
(b)  the taxpayer, in any other case.
2015, c. 21, s. 514.
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