I-3 - Taxation Act

Section 1029.8.36.158 Disposition versions

2010-10-27

1029.8.36.158. (Repealed).

2002, c. 40, s. 209; 2010, c. 25, s. 170.

2006-03-01

1029.8.36.158. The amount to which paragraph a of the definition of “eligible communications expenditure” in the first paragraph of section 1029.8.36.157 refers, for a taxation year of a qualified corporation, means an amount equal,

(a)  where the taxation year of the corporation includes 30 June 2000, to the amount obtained by multiplying $100,000 by the proportion that the number of days in the taxation year after 29 June 2000 is of 365;

(b)  where the taxation year of the corporation includes 30 June 2003, to the amount obtained by multiplying $100,000 by the proportion that the number of days in the taxation year before 1 July 2003 is of 365; and

(c)  in any other case, to the amount obtained by multiplying $100,000 by the proportion that the number of days in the taxation year is of 365.

2002, c. 40, s. 209.