I-3 - Taxation Act

Section 726.4.17.23 Disposition versions

2006-03-01

726.4.17.23. Where an expense incurred before any time is included in the aggregate determined under paragraph a of section 726.4.17.20 in respect of a corporation and, after that time, a person, including a partnership, becomes entitled to receive assistance, within the meaning of paragraph c.0.1 of section 359, in respect of that expense, the assistance shall be included in the aggregate referred to in paragraph b of that section 726.4.17.20 in respect of the corporation at the time the expense was incurred, to the extent that it has not reduced the amount of the expense by reason of subparagraph a of the first paragraph of section 359.2 or paragraph a of section 359.2.1.

1999, c. 83, s. 77.