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I-3 - Taxation Act

Section 1029.8.36.0.3.23
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1029.8.36.0.3.23. For the purposes of section 1029.8.36.0.3.22, an amount of assistance received by a person or partnership is deemed to be repaid by the person or partnership in a particular taxation year, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.0.3.21, the qualified labour expenditure of a corporation for a taxation year for the purpose of computing the amount it is deemed to have paid to the Minister under section 1029.8.36.0.3.19;
(b)  was not received by the person or partnership; and
(c)  ceased in the particular 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; 2007, c. 12, s. 173.
1029.8.36.0.3.23. For the purposes of section 1029.8.36.0.3.22, an amount of assistance is deemed to be paid by a corporation as repayment of assistance in a particular taxation year, pursuant to a legal obligation, if that amount
(a)  reduced, because of section 1029.8.36.0.3.21, the qualified labour expenditure of the corporation for a taxation year for the purpose of computing the amount it is deemed to have paid to the Minister under section 1029.8.36.0.3.19;
(b)  was not received by the corporation; and
(c)  ceased in the particular taxation year to be an amount that the corporation may reasonably expect to receive.
1999, c. 83, s. 198; 2001, c. 7, s. 169.
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