I-3 - Taxation Act

Section 1029.8.36.166.60.22 Disposition versions

2015-10-21

1029.8.36.166.60.22. For the purposes of this division, the balance of a qualified partnership’s cumulative limit for a particular fiscal period is equal to the amount by which $312,500 exceeds the aggregate of all amounts each of which is the amount by which the qualified partnership’s eligible expenses, in relation to an eligible information technology integration contract, for a preceding fiscal period exceeds the amount of any government assistance, non-government assistance, benefit or advantage attributable to those expenses, 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.

2015, c. 21, s. 466.