I-3 - Taxation Act

Section 1029.8.36.0.3.12 Disposition versions

2007-11-07

1029.8.36.0.3.12. For the purposes of section 1029.8.36.0.3.11, an amount of assistance received by a person or partnership is deemed, in respect of a property that is a multimedia title, to be repaid by the person or partnership in a taxation year, pursuant to a legal obligation, if that amount

(a)  reduced, because of section 1029.8.36.0.3.10.1, a qualified labour expenditure of a qualified corporation for the purpose of computing the amount it is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.3.9;

(b)  was not received by the person or partnership; and

(c)  ceased in the taxation year to be an amount that the person or partnership may reasonably expect to receive.

1999, c. 83, s. 198; 2001, c. 7, s. 169; 2006, c. 13, s. 121; 2007, c. 12, s. 166.

2006-06-13

1029.8.36.0.3.12. For the purposes of section 1029.8.36.0.3.11, an amount of assistance is deemed, in respect of a property that is a multimedia title, to be repaid by a qualified corporation in a taxation year, pursuant to a legal obligation, if that amount

(a)  reduced, because of section 1029.8.36.0.3.10.1, a qualified labour expenditure of the qualified corporation for the purpose of computing the amount it is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.3.9;

(b)  was not received by the qualified corporation; and

(c)  ceased in the taxation year to be an amount that the qualified corporation may reasonably expect to receive.

1999, c. 83, s. 198; 2001, c. 7, s. 169; 2006, c. 13, s. 121.

2006-03-01

1029.8.36.0.3.12. For the purposes of section 1029.8.36.0.3.11, an amount of assistance is deemed, in respect of a property that is a multimedia title, to be repaid by a qualified corporation in a taxation year, pursuant to a legal obligation, if that amount

(a)  reduced, because of paragraph b of the definition of "qualified labour expenditure" in the first paragraph of section 1029.8.36.0.3.8, a qualified labour expenditure of the qualified corporation for the purpose of computing the amount it is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.3.9;

(b)  was not received by the qualified corporation; and

(c)  ceased in the taxation year to be an amount that the qualified corporation may reasonably expect to receive.

1999, c. 83, s. 198; 2001, c. 7, s. 169.