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I-3 - Taxation Act

Section 1175.19.2.2
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1175.19.2.2. The tax paid at any time by a corporation to the Minister under this Part in relation to a property, is deemed, for the purposes of Part I, to be an amount of assistance repaid at that time by the corporation in respect of the property, pursuant to a legal obligation.
2006, c. 36, s. 266; 2009, c. 15, s. 450.
1175.19.2.2. The tax paid to the Minister by a corporation at any time in a taxation year under this Part is deemed, for the purposes of Title III of Book III of Part I, to be a tax paid by the corporation under Part IV for that taxation year.
2006, c. 36, s. 266.
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