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I-3 - Taxation Act

Section 1129.4.0.5
Disposition versions

Full text
1129.4.0.5. In this Part, “computer-aided special effects and animation expenditure”, “eligible production costs”, “labour cost attributable to computer-aided special effects and animation”, “qualified computer-aided special effects and animation expenditure”, “qualified labour cost attributable to computer-aided special effects and animation”, “qualified labour expenditure”, “qualified low-budget production”, and “qualified production” have the meaning assigned by section 1029.8.36.0.0.4.
1999, c. 83, s. 243; 2001, c. 51, s. 228; 2005, c. 23, s. 242; 2007, c. 12, s. 304; 2010, c. 25, s. 202.
1129.4.0.5. In this Part,
“computer-aided special effects and animation expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified computer-aided special effects and animation expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified labour expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified low-budget production” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified production” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4.
1999, c. 83, s. 243; 2001, c. 51, s. 228; 2005, c. 23, s. 242; 2007, c. 12, s. 304.
1129.4.0.5. In this Part,
“computer-aided special effects and animation expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“filing-due date” has the meaning assigned by section 1;
“Minister” has the meaning assigned by section 1;
“qualified computer-aided special effects and animation expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified labour expenditure” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified low-budget production” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“qualified production” has the meaning assigned by the first paragraph of section 1029.8.36.0.0.4;
“taxation year” has the meaning assigned by Part I.
1999, c. 83, s. 243; 2001, c. 51, s. 228; 2005, c. 23, s. 242.
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