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I-3 - Taxation Act

Section 1129.4.26
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1129.4.26. For the purposes of Part I, except for Division II.6.0.6 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  tax paid to the Minister by a corporation at any time, under section 1129.4.24 or 1129.4.24.1, in relation to acquisition costs or rental expenses is deemed to be an amount of assistance repaid by the corporation at that time in respect of the costs or expenses, pursuant to a legal obligation; and
(b)  tax paid to the Minister by a corporation at any time, under section 1129.4.25 or 1129.4.25.1, in relation to acquisition costs or rental expenses is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the costs or expenses, pursuant to a legal obligation.
2000, c. 39, s. 238; 2004, c. 21, s. 461.
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