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I-3 - Taxation Act
Section 1029.8.17.0.2
Disposition versions
1029.8.17.0.2. (Repealed).
1029.8.17.0.2. For the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by a taxpayer under subparagraphs b to i of the first paragraph of section 1029.7 or 1029.8 and under section 1029.8.6 or 1029.8.7, a person or partnership referred to in the second paragraph that, at any time, has, under a qualified financing granted by the person or partnership to a corporation, a right, either immediately or in the future and either absolutely or contingently, to shares with full voting rights of the capital stock of the corporation, or to acquire those shares or to control the voting rights of those shares, is deemed to have the same position in relation to the control of the corporation as if the person or partnership owned the shares at that time.
The person or partnership to whom or which the first paragraph refers is an eligible public research centre, an eligible university entity, a person with whom such a centre or entity is not dealing at arm’s length at the particular time, a partnership of which such a centre or entity is a member or any person designated by the Minister in accordance with section 1029.8.19.2.
