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I-3 - Taxation Act
Section 1029.8.18.1.2
Disposition versions
1029.8.18.1.2. Where, at any particular time, a taxpayer who is a member of a partnership pays, pursuant to a legal obligation, a particular amount that may reasonably be considered to be the repayment of government assistance or non-government assistance that reduced, by reason of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.18 or 1029.8.18.0.1, the taxpayer’s share of a particular expenditure made by the partnership, of a particular eligible fee or of a particular eligible fee balance of the partnership, for the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by the taxpayer under any of Divisions II to II.3.0.1, the following rules apply:
(a) the particular amount is deemed, for the purposes of that division,
i. where the assistance reduced the taxpayer’s share of a particular expenditure, to be the taxpayer’s share of an expenditure for scientific research and experimental development made at the particular time by the partnership on the same basis as was the particular expenditure, and
ii. where the assistance reduced the taxpayer’s share of a particular eligible fee or a particular eligible fee balance, to be an eligible fee or eligible fee balance, as the case may be, of the partnership for the fiscal period of the partnership ending in the taxation year of the taxpayer in which the taxpayer pays the particular amount;
(b) the amount that the taxpayer is deemed to have paid to the Minister under that division in respect of the particular amount is deemed
i. to be equal to the amount that, but for the assistance, would have been deemed to have been paid to the Minister by the taxpayer under that division in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid, and
ii. to have been paid to the Minister under the same provision of that division as the provision under which, but for the assistance, the taxpayer would have been deemed to have paid an amount to the Minister in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid.
1029.8.18.1.2. Where, at any particular time, a taxpayer who is a member of a partnership pays, pursuant to a legal obligation, a particular amount that may reasonably be considered to be the repayment of government assistance or non-government assistance that reduced, by reason of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.18 or 1029.8.18.0.1, the taxpayer’s share of a particular expenditure made by the partnership, of a particular eligible fee or of a particular eligible fee balance of the partnership, for the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by the taxpayer under Divisions II to II.3.0.1, the following rules apply:
(a) the particular amount is deemed, for the purposes of those divisions,
i. where the assistance reduced the taxpayer’s share of a particular expenditure, to be the taxpayer’s share of an expenditure for scientific research and experimental development made at the particular time by the partnership on the same basis as was the particular expenditure, and
ii. where the assistance reduced the taxpayer’s share of a particular eligible fee or a particular eligible fee balance, to be an eligible fee or eligible fee balance, as the case may be, of the partnership for the fiscal period of the partnership ending in the taxation year of the taxpayer in which the taxpayer pays the particular amount;
(b) the amount that the taxpayer is deemed to have paid to the Minister under those divisions in respect of the particular amount is deemed
i. to be equal to the amount that, were it not for the assistance, would have been deemed to have been paid to the Minister by the taxpayer under those divisions in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid, and
ii. to have been paid to the Minister under the same provisions of those divisions as those under which, but for the assistance, the taxpayer would have been deemed to have paid an amount to the Minister in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid.
1029.8.18.1.2. Where, at any particular time, a taxpayer who is a member of a partnership pays, pursuant to a legal obligation, a particular amount that may reasonably be considered to be the repayment of government assistance or non-government assistance that reduced, by reason of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.18 or 1029.8.18.0.1, the taxpayer’s share of a particular expenditure made by the partnership, of a particular eligible fee or of a particular eligible fee balance of the partnership, for the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by the taxpayer under Divisions II to II.3, the following rules apply:
(a) the particular amount is deemed, for the purposes of those divisions,
i. where the assistance reduced the taxpayer’s share of a particular expenditure, to be the taxpayer’s share of an expenditure for scientific research and experimental development made at the particular time by the partnership on the same basis as was the particular expenditure, and
ii. where the assistance reduced the taxpayer’s share of a particular eligible fee or a particular eligible fee balance, to be an eligible fee or eligible fee balance, as the case may be, of the partnership for the fiscal period of the partnership ending in the taxation year of the taxpayer in which the taxpayer pays the particular amount;
(b) the amount that the taxpayer is deemed to have paid to the Minister under those divisions in respect of the particular amount is deemed
i. to be equal to the amount that, were it not for the assistance, would have been deemed to have been paid to the Minister by the taxpayer under those divisions in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid, and
ii. to have been paid to the Minister under the same provisions of those divisions as those under which, but for the assistance, the taxpayer would have been deemed to have paid an amount to the Minister in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid.
1029.8.18.1.2. Where, at any particular time, a taxpayer who is a member of a partnership pays a particular amount that may reasonably be considered to be the repayment of government assistance or non-government assistance that reduced, by reason of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.18 or 1029.8.18.0.1, the taxpayer’s share of a particular expenditure made by the partnership, of a particular eligible fee or of a particular eligible fee balance of the partnership, for the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by the taxpayer under Divisions II to II.3, the following rules apply:
(a) the particular amount is deemed, for the purposes of those divisions,
i. where the assistance reduced the taxpayer’s share of a particular expenditure, to be the taxpayer’s share of an expenditure for scientific research and experimental development made at the particular time by the partnership on the same basis as was the particular expenditure, and
ii. where the assistance reduced the taxpayer’s share of a particular eligible fee or a particular eligible fee balance, to be an eligible fee or eligible fee balance, as the case may be, of the partnership for the fiscal period of the partnership ending in the taxation year of the taxpayer in which the taxpayer pays the particular amount;
(b) the amount that the taxpayer is deemed to have paid to the Minister under those divisions in respect of the particular amount is deemed
i. to be equal to the amount that, were it not for the assistance, would have been deemed to have been paid to the Minister by the taxpayer under those divisions in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid, and
ii. to have been paid to the Minister under the same provisions of those divisions as those under which, but for the assistance, the taxpayer would have been deemed to have paid an amount to the Minister in respect of that portion of the taxpayer’s share of the particular expenditure, particular eligible fee or particular eligible fee balance corresponding to the assistance so repaid.
