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I-3 - Taxation Act

Section 1129.4.0.3
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1129.4.0.3. The tax paid to the Minister by a corporation at any time in a taxation year under this Part in relation to the production of a property that is a qualified production is deemed, for the purposes of Part I, except section 1029.8.36.0.0.1, to be an amount of assistance repaid by the corporation at that time in respect of the production of the property pursuant to a legal obligation to repay all or any part of that amount of assistance.
1999, c. 83, s. 243.
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