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I-3 - Taxation Act

Section 1129.45.41.18.6
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Full text
1129.45.41.18.6. For the purposes of Part I, except Division II.6.14.2.1 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 a qualified expenditure in respect of a qualified building, is deemed to be an amount of assistance repaid at that time in respect of that expenditure, pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.41.18.3 or 1129.45.41.18.5, as the case may be, in the case of tax paid under that section; or
(b)  the corporation, in any other case.
2015, c. 21, s. 519.
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