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I-3 - Taxation Act

Section 1029.8.36.0.74.1
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1029.8.36.0.74.1. (Repealed).
2002, c. 9, s. 81; 2021, c. 18, s. 121.
1029.8.36.0.74.1. For the purposes of this division, no amount may be deemed to have been paid to the Minister by a corporation for a taxation year under section 1029.8.36.0.73 or 1029.8.36.0.74, in respect of particular expenses relating to property that is an integral part of a strategic building, within the meaning assigned by the first paragraph of section 1029.8.36.0.84, that are included in the acquisition costs or rental expenses of the corporation, where, in respect of those particular expenses, an amount is deemed under Division II.6.0.7 to have been paid to the Minister by another corporation for any taxation year.
2002, c. 9, s. 81.
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