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I-3 - Taxation Act

Section 1129.4.31
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Full text
1129.4.31. For the purposes of Part I, except Division II.6.0.7 of Chapter III.1 of Title III of Book IX, the tax paid at any time by a corporation to the Minister under any of sections 1129.4.29, 1129.4.30 and 1129.4.30.1, in relation to eligible expenses in respect of a strategic building is deemed to be an amount of assistance repaid at that time by the corporation in respect of the expenses, pursuant to a legal obligation.
2002, c. 9, s. 124; 2002, c. 40, s. 270.
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