I-3 - Taxation Act

Section 1129.45.4 Disposition versions

2007-11-07

1129.45.4. In this Part, “clothing”, “eligible employee”, “group of associated employers”, “initial calendar year” and “salary or wages” have the meaning assigned by the first paragraph of section 1029.8.36.73.

For the purposes of this Part, a reference to a calendar year ending in a taxation year or fiscal period includes a reference to a calendar year ending coincidentally with that taxation year or fiscal period, as the case may be.

1999, c. 83, s. 254; 2001, c. 51, s. 228; 2003, c. 9, s. 410; 2007, c. 12, s. 271.

2006-03-01

1129.45.4. In this Part,

“clothing” has the meaning assigned by the first paragraph of section 1029.8.36.73;

“eligible employee” has the meaning assigned by the first paragraph of section 1029.8.36.73;

“fiscal period” has the meaning assigned by Part I;

“group of associated employers” has the meaning assigned by the first paragraph of section 1029.8.36.73;

“initial calendar year” has the meaning assigned by the first paragraph of section 1029.8.36.73;

“Minister” means the Minister of Revenue;

“salary or wages” has the meaning assigned by the first paragraph of section 1029.8.36.73;

“taxation year” has the meaning assigned by Part I;

“taxpayer” has the meaning assigned by section 1.

For the purposes of this Part, a reference to a calendar year ending in a taxation year or fiscal period includes a reference to a calendar year ending coincidentally with that taxation year or fiscal period, as the case may be.

In every provision of this Part, a reference to Division II.6.7 of Chapter III.1 of Title III of Book IX of Part I, or to any section of that division, is a reference to that division or to that section, as the case may be, as it read for the taxation year concerned.

1999, c. 83, s. 254; 2001, c. 51, s. 228; 2003, c. 9, s. 410.