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I-3 - Taxation Act

Section 1129.45.41.17
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Full text
1129.45.41.17. For the purposes of Part I, except Division II.6.14.2 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 eligible expenses in respect of a qualified property, is deemed to be an amount of assistance repaid at that time in respect of those expenses, pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.41.14 or 1129.45.41.16, in the case of tax paid under that section; or
(b)  the corporation, in any other case.
2009, c. 15, s. 421.
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