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I-3 - Taxation Act

Section 1029.8.36.0.46
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1029.8.36.0.46. (Repealed).
2000, c. 39, s. 176; 2009, c. 15, s. 243; 2021, c. 18, s. 121.
1029.8.36.0.46. For the purposes of sections 1029.8.36.0.44 and 1029.8.36.0.45, a corporation’s share of qualified wages incurred in a fiscal period by a partnership is equal to the agreed proportion of the qualified wages in respect of the corporation for the fiscal period.
2000, c. 39, s. 176; 2009, c. 15, s. 243.
1029.8.36.0.46. For the purposes of sections 1029.8.36.0.44 and 1029.8.36.0.45, a corporation’s share of qualified wages incurred in a fiscal period by a partnership is equal to such proportion of the qualified wages as the corporation’s share of the income or loss of the partnership for the fiscal period is of the income or loss of that partnership for that fiscal period, on the assumption that, if the income and loss of the partnership for that fiscal period are nil, the partnership’s income for that fiscal period is equal to $1,000,000.
2000, c. 39, s. 176.
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