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I-3 - Taxation Act
Section 1029.8.36.0.39
Disposition versions
1029.8.36.0.39. (Repealed).
2000, c. 39, s. 176; 2001, c. 51, s. 157; 2003, c. 9, s. 245; 2021, c. 182021, c. 18, s. 121.
1029.8.36.0.39. The amount to which paragraph a of the definition of “qualified wages” in the first paragraph of section 1029.8.36.0.38 refers, for a taxation year of a corporation or fiscal period of a partnership, in respect of an eligible employee in relation to a recognized business is equal
(a) where the taxation year of the corporation or the fiscal period of the partnership ends before 1 January 2002, to the amount obtained by multiplying $37,500 by the proportion that the number of days in the taxation year or fiscal period after 9 March 1999 during which the employee qualifies as an eligible employee of the corporation or partnership, in relation to the recognized business, is of 365;
(b) where the taxation year of the corporation or the fiscal period of the partnership begins before 1 January 2002 and ends after 31 December 2001, to the aggregate of
i. the amount obtained by multiplying $37,500 by the proportion that the number of days in the taxation year or fiscal period before 1 January 2002 during which the employee qualifies as an eligible employee of the corporation or partnership, in relation to the recognized business, is of 365, and
ii. the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or fiscal period after 31 December 2001 during which the employee qualifies as an eligible employee of the corporation or partnership, in relation to the recognized business, is of 365;
(c) where the taxation year of the corporation or the fiscal period of the partnership ends after 31 December 2013, to the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or fiscal period before 1 January 2014 during which the employee qualifies as an eligible employee of the corporation or partnership, in relation to the recognized business, is of 365; and
(d) in any other case, to the amount obtained by multiplying $40,000 by the proportion that the number of days in the taxation year or fiscal period during which the employee qualifies as an eligible employee of the corporation or partnership, in relation to the recognized business, is of 365.
