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I-3 - Taxation Act
Section 1029.8.36.141
Disposition versions
1029.8.36.141. (Repealed).
1029.8.36.141. For the purpose of computing the amount that a taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.36.129 or 1029.8.36.132, the following rules apply:
(a) the amount of a qualified solicitation expenditure in respect of a foreign investment fund, referred to in subparagraph i of subparagraph a of the first paragraph of section 1029.8.36.129, shall be reduced, where applicable, by the amount of any government assistance or non-government assistance attributable to the qualified solicitation expenditure in respect of the fund that the taxpayer has received, is entitled to receive or may reasonably expect to receive on or before the taxpayer’s filing-due date for the taxation year in which the expenditure was paid by the taxpayer; and
(b) the share, for a fiscal period of a partnership ending in that taxation year, of a taxpayer who is a member of the partnership, of the amount of a qualified solicitation expenditure in respect of a foreign investment fund, referred to in subparagraph i of subparagraph a of the first paragraph of section 1029.8.36.132, shall be reduced, where applicable,
i. by the taxpayer’s share, for that fiscal period, of the amount of any government assistance or non-government assistance attributable to the qualified solicitation expenditure in respect of the fund that the partnership has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period in which the expenditure was paid by the partnership, and
ii. by the amount of any government assistance or non-government assistance attributable to the qualified solicitation expenditure in respect of the fund that the taxpayer has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period in which the expenditure was paid by the partnership.
