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I-3 - Taxation Act

Section 1129.45.40
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Full text
1129.45.40. For the purposes of Part I, except Division II.6.14 of Chapter III.1 of Title III of Book IX, the tax paid, at any time, by a corporation to the Minister under this Part in relation to an eligible communications expenditure is deemed to be an amount of assistance repaid by the corporation at that time in respect of the expenditure pursuant to a legal obligation.
2002, c. 40, s. 309.
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