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I-3 - Taxation Act
Section 1029.8.36.0.81
Disposition versions
1029.8.36.0.81. (Repealed).
2000, c. 39, s. 176; 2021, c. 182021, c. 18, s. 121.
1029.8.36.0.81. For the purposes of this division, the acquisition costs incurred or rental expenses paid by a corporation or a partnership in respect of qualified property shall be reduced by the amount of the consideration for the disposition or lease of another property, or for the provision of services, to the corporation or a person with whom the corporation does not deal at arm’s length, or to the partnership, one of its members or a person with whom one of its members does not deal at arm’s length, except where the consideration may reasonably be considered to relate to the acquisition, lease or installation of the qualified property or the acquisition of property resulting from work related to the installation of the qualified property or of property consumed in connection with such work.
