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I-3 - Taxation Act

Section 1029.8.36.166.38
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1029.8.36.166.38. (Repealed).
2003, c. 9, s. 340; 2012, c. 8, s. 228.
1029.8.36.166.38. Where, in respect of the acquisition or lease of property referred to in the second paragraph of section 1029.8.36.166.3, a person or a partnership has obtained, is entitled to obtain or may reasonably expect to obtain a benefit or advantage, other than a benefit or advantage that may reasonably be attributed to the supply or installation of the property, whether in the form of a reimbursement, compensation, guarantee, in the form of proceeds of disposition of property which exceed the fair market value of the property, or in any other form or manner, the amount of the acquisition costs or rental expenses in respect of the property that are included in the expenditure in respect of technological equipment of a qualified corporation for a taxation year shall be reduced by the amount of the benefit or advantage that the person or partnership has obtained, is entitled to obtain or may reasonably expect to obtain on or before the qualified corporation’s filing-due date for that taxation year.
2003, c. 9, s. 340.
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