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I-3 - Taxation Act

Section 1129.41.4
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Full text
1129.41.4. For the purposes of Part I, except Division II.5.2 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  the tax paid to the Minister by a taxpayer at any time, under section 1129.41.2 or 1129.41.3.1, in relation to a qualified expenditure is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of that expenditure, pursuant to a legal obligation; and
(b)  the tax paid to the Minister by a taxpayer at any time, under section 1129.41.3 or 1129.41.3.2, in relation to a qualified expenditure is deemed to be an amount of assistance repaid by the partnership referred to in that section at that time in respect of that expenditure, pursuant to a legal obligation.
1997, c. 85, s. 308; 2000, c. 39, s. 242.
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