I-3 - Taxation Act

Section 1129.44.2.1 Disposition versions

2022-06-08

1129.44.2.1. For the purposes of Part I, except Division II.6.2 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 corporation to the Minister under section 1129.43 or 1129.44.1, in relation to an expenditure or wages, as the case may be, incurred by the corporation, is deemed to be an amount of assistance repaid at that time by the corporation, in respect of the expenditure or wages, pursuant to a legal obligation; and

(b)  the tax paid at any time by a corporation to the Minister under section 1129.44 or 1129.44.2, in relation to an expenditure or wages, as the case may be, 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 or wages, pursuant to a legal obligation.

2015, c. 21, s. 515; 2022, c. 23, s. 137.

2015-10-21

1129.44.2.1. For the purposes of Part I, except Division II.6.2 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a corporation at any time under this Part, in relation to an expenditure or wages incurred, as the case may be, is deemed to be an amount of assistance repaid at that time in respect of the expenditure or wages, pursuant to a legal obligation, by

(a)  the partnership referred to in section 1129.44 or 1129.44.2, as the case may be, if the tax arises from an amount directly or indirectly, refunded or otherwise paid to that partnership or allocated to a payment required to be made by it; or

(b)  the corporation, in any other case.

2015, c. 21, s. 515.