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I-3 - Taxation Act

Section 1129.4.3.7
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Full text
1129.4.3.7. For the purposes of Part I, other than Division II.6.0.1.2 of Chapter III.1 of Title III of Book IX, the tax that a corporation pays to the Minister at any time under section 1129.4.3.6 in relation to a property is deemed to be an amount of assistance repaid by the corporation at that time in respect of the property pursuant to a legal obligation.
1999, c. 83, s. 248; 2001, c. 7, s. 169.
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