I-3 - Taxation Act

Section 1029.8.36.146 Disposition versions

2010-04-20

1029.8.36.146. (Repealed).

2001, c. 51, s. 189; 2010, c. 5, s. 158.

2006-03-01

1029.8.36.146. For the purposes of sections 1029.8.36.143 to 1029.8.36.145, an amount of assistance is deemed to be repaid, at a particular time, by a taxpayer or a partnership, as the case may be, pursuant to a legal obligation where that amount

(a)  reduced, because of section 1029.8.36.141, the amount of a qualified solicitation expenditure in respect of a foreign investment fund or the taxpayer’s share of such an amount, for the purpose of computing the amount that the taxpayer is deemed to have paid to the Minister for a taxation year under section 1029.8.36.129 or 1029.8.36.132;

(b)  was not received by the taxpayer or partnership; and

(c)  ceased, at the particular time, to be an amount that the taxpayer or partnership may reasonably expect to receive.

2001, c. 51, s. 189.