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I-3 - Taxation Act
Section 1029.8.21.46
Disposition versions
1029.8.21.46. (Repealed).
1029.8.21.46. For the purpose of computing the amount that a qualified corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.21.42 or 1029.8.21.44, the following rules apply:
(a) the amount of a production expenditure incurred or of any portion of a consideration paid, that is included in an eligible production expenditure of the corporation for the year referred to in subparagraph i of subparagraph a of section 1029.8.21.42, shall be reduced, where applicable, by the amount of any government assistance or non-government assistance attributable to that production expenditure or to that part of a consideration, as the case may be, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before its filing-due date for that year; and
(b) the corporation’s share, for a fiscal period of a qualified partnership of which the corporation is a member ending in that fiscal period, of the amount of a production expenditure incurred or of any portion of a consideration paid, that is included in an eligible production expenditure of the partnership for the fiscal period, referred to in subparagraph i of subparagraph a of section 1029.8.21.44, shall be reduced, where applicable,
i. by its share, for that fiscal period, of the amount of any government assistance or non-government assistance attributable to that production expenditure or that portion of a consideration, as the case may be, 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 that fiscal period, and
ii. by the amount of any government assistance or non-government assistance attributable to that production expenditure or that portion of a consideration, as the case may be, that the corporation 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 that fiscal period.
