1029.8.36.59. For the purposes of this Part and the regulations, the amount that a qualified corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.55 or 1029.8.36.55.1 is deemed not to be assistance or an inducement received by the corporation from a government.
1997, c. 14, s. 234; 1999, c. 83, s. 216.