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I-3 - Taxation Act

Section 1129.4.11
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Full text
1129.4.11. For the purposes of Part I, except for Division II.6.0.3 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a corporation at any time, under any of sections 1129.4.8 to 1129.4.10.2, in relation to an expenditure or property, is deemed to be an amount of assistance repaid by the corporation at that time in respect of the expenditure or property, pursuant to a legal obligation.
2000, c. 39, s. 238; 2002, c. 40, s. 264; 2003, c. 9, s. 398.
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