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I-3 - Taxation Act

Section 1029.8.36.0.79
Disposition versions

Full text
1029.8.36.0.79. (Repealed).
2000, c. 39, s. 176; 2001, c. 51, s. 228; 2002, c. 40, s. 162; 2003, c. 9, s. 273; 2006, c. 36, s. 145; 2009, c. 15, s. 256; 2021, c. 18, s. 121.
1029.8.36.0.79. Where, before 1 January 2015, a corporation that is a member of a partnership pays, in a fiscal period of the partnership, in this section referred to as the “fiscal period of repayment”, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance that reduced, because of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, the corporation’s share, for a particular fiscal period of the partnership, of the acquisition costs incurred or rental expenses paid by the partnership, for the purpose of computing the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.0.74, in respect of that share, for its taxation year in which the particular fiscal period ended, the corporation is deemed to have paid to the Minister on the corporation’s balance-due day for its taxation year in which the fiscal period of repayment ends, on account of its tax payable for that year under this Part, if it encloses the prescribed form with the fiscal return it is required to file for that year under section 1000 and is a member of the partnership at the end of the fiscal period of repayment, an amount equal to the amount by which
(a)  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of the share, if:
i.  any amount of such assistance so repaid at or before the end of the fiscal period of repayment reduced, for the particular fiscal period, the aggregate determined under subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, and
ii.  the agreed proportion in respect of the corporation for the particular fiscal period were the same as that for the fiscal period of repayment; exceeds
(b)  the aggregate of
i.  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of that share, if the agreed proportion in respect of the corporation for the particular fiscal period were the same as that for the fiscal period of repayment, and
ii.  any amount that the corporation would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of that assistance repaid by the corporation, if the agreed proportion in respect of the corporation for the particular fiscal period were the same as that for the fiscal period of repayment.
2000, c. 39, s. 176; 2001, c. 51, s. 228; 2002, c. 40, s. 162; 2003, c. 9, s. 273; 2006, c. 36, s. 145; 2009, c. 15, s. 256.
1029.8.36.0.79. Where, before 1 January 2015, a corporation that is a member of a partnership pays, in a fiscal period of the partnership, in this section referred to as the “fiscal period of repayment”, pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance that reduced, because of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, the corporation’s share, for a particular fiscal period of the partnership, of the acquisition costs incurred or rental expenses paid by the partnership, for the purpose of computing the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.0.74, in respect of that share, for its taxation year in which the particular fiscal period ended, the corporation is deemed to have paid to the Minister on the corporation’s balance-due day for its taxation year in which the fiscal period of repayment ends, on account of its tax payable for that year under this Part, if it encloses the prescribed form with the fiscal return it is required to file for that year under section 1000 and is a member of the partnership at the end of the fiscal period of repayment, an amount equal to the amount by which
(a)  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of the share, if:
i.  any amount of such assistance so repaid at or before the end of the fiscal period of repayment reduced, for the particular fiscal period, the aggregate determined under subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, and
ii.  the corporation’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment; exceeds
(b)  the aggregate of
i.  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of that share, if the corporation’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment, and
ii.  any amount that the corporation would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of that assistance repaid by the corporation, if the corporation’s share of the income or loss of the partnership for the particular fiscal period and the partnership’s income or loss for that fiscal period were the same as those for the fiscal period of repayment.
2000, c. 39, s. 176; 2001, c. 51, s. 228; 2002, c. 40, s. 162; 2003, c. 9, s. 273; 2006, c. 36, s. 145.
1029.8.36.0.79. Where, before 1 January 2015, a corporation that is a member of a partnership pays, in a fiscal period of the partnership, in this section referred to as the "fiscal period of repayment", pursuant to a legal obligation, an amount that may reasonably be considered to be repayment of government assistance or non-government assistance that reduced, because of subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, the corporation’s share, for a particular fiscal period of the partnership, of the acquisition costs incurred or rental expenses paid by the partnership, for the purpose of computing the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.0.74, in respect of that share, for its taxation year in which the particular fiscal period ended, the corporation is deemed to have paid to the Minister on the corporation’s balance-due day for its taxation year in which the fiscal period of repayment ends, on account of its tax payable for that year under this Part, if it encloses the prescribed form with the fiscal return it is required to file for that year under section 1000 and is a member of the partnership at the end of the fiscal period of repayment, an amount equal to the amount by which
(a)  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of the share, if:
i.  any amount of such assistance so repaid at or before the end of the fiscal period of repayment had reduced, for the particular fiscal period, the aggregate determined under subparagraph ii of subparagraph b of the first paragraph of section 1029.8.36.0.75, and
ii.  the corporation’s share of the income or loss of the partnership for the particular fiscal period had been the same as the corporation’s share for the fiscal period of repayment; exceeds
(b)  the aggregate of
i.  the amount that the corporation would be deemed to have paid to the Minister under section 1029.8.36.0.74 for its taxation year in which the particular fiscal period ends, in respect of that share, if the corporation’s share of the income or loss of the partnership for the particular fiscal period had been the same as the corporation’s share for the fiscal period of repayment, and
ii.  any amount that the corporation would be deemed to have paid to the Minister under this section for a taxation year preceding the taxation year in which the fiscal period of repayment ends in respect of an amount of that assistance repaid by the corporation, if the corporation’s share of the income or loss of the partnership for the particular fiscal period had been the same as the corporation’s share for the fiscal period of repayment.
2000, c. 39, s. 176; 2001, c. 51, s. 228; 2002, c. 40, s. 162; 2003, c. 9, s. 273.
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