I-3 - Taxation Act

Section 1029.8.36.0.69 Disposition versions

2021-06-04

1029.8.36.0.69. (Repealed).

2000, c. 39, s. 176; 2001, c. 51, s. 228; 2003, c. 9, s. 266; 2021, c. 18, s. 121.

2006-03-01

1029.8.36.0.69. For the purposes of sections 1029.8.36.0.66 to 1029.8.36.0.68, an amount of assistance is deemed to be repaid, at a particular time, by a corporation or a partnership, as the case may be, pursuant to a legal obligation, if that amount

(a)  reduced, because of subparagraph 2 of any of subparagraphs i to iii of paragraph b of the definition of “qualified brokerage expenditure” in the first paragraph of section 1029.8.36.0.55 or because of section 1029.8.36.0.64, the amount of the fees referred to in subparagraph 1 of any of subparagraphs i to iii of that paragraph, for the purpose of computing a qualified brokerage expenditure in respect of which the corporation or a corporation that is a member of the partnership is deemed to have paid an amount to the Minister under section 1029.8.36.0.57 or 1029.8.36.0.60;

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

(c)  ceased at the particular time to be an amount that the corporation or partnership may reasonably expect to receive.

2000, c. 39, s. 176; 2001, c. 51, s. 228; 2003, c. 9, s. 266.