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F-2.1 - Act respecting municipal taxation

Section 228.1.1
Disposition versions

Full text
228.1.1. (Repealed).
1995, c. 1, s. 6; 1999, c. 40, s. 133; 2005, c. 23, s. 24.
228.1.1. A partnership may deduct, in computing the revenue or loss of the partnership from the operation of a system for a fiscal period, the amount of tax which a legal person that has an interest in the partnership at the end of that fiscal period has paid under Part IV of the Taxation Act (chapter I-3) in respect of that interest, for the fiscal period of the legal person the end of which coincides with the end of the fiscal period of the partnership or is immediately prior to it, to the extent that the amount
(a)  is attributable to the operation, by the partnership, of a gas distribution or telecommunications system; and
(b)  has not been deducted by the legal person in computing the revenue or loss of the legal person from the operation of a system.
1995, c. 1, s. 6; 1999, c. 40, s. 133.
228.1.1. A partnership may deduct, in computing the revenue or loss of the partnership from the operation of a system for a fiscal period, the amount of tax which a corporation that has an interest in the partnership at the end of that fiscal period has paid under Part IV of the Taxation Act (chapter I-3) in respect of that interest, for the fiscal period of the corporation the end of which coincides with the end of the fiscal period of the partnership or is immediately prior to it, to the extent that the amount
(a)  is attributable to the operation, by the partnership, of a gas distribution or telecommunications system; and
(b)  has not been deducted by the corporation in computing the revenue or loss of the corporation from the operation of a system.
1995, c. 1, s. 6.
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