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I-3 - Taxation Act

Section 1029.8.36.0.91
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1029.8.36.0.91. (Repealed).
2002, c. 9, s. 83; 2021, c. 18, s. 121.
1029.8.36.0.91. For the purposes of this division, the eligible expenses incurred by a qualified corporation in a taxation year in respect of a strategic building shall be reduced by the amount of the consideration for the disposition or lease of another property, or for the provision of services, to the qualified corporation or a person with whom the corporation does not deal at arm’s length, except where the consideration may reasonably be considered to relate to property resulting from work, or services, related to the construction, renovation or alteration of the strategic building, or property or a part of property consumed in connection with such work or services.
2002, c. 9, s. 83.
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