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I-3 - Taxation Act

Section 1029.8.36.166.25
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Full text
1029.8.36.166.25. (Repealed).
2003, c. 9, s. 340; 2012, c. 8, s. 228.
1029.8.36.166.25. For the purpose of computing the amount that a qualified corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.166.18, the amount of the expenses or of a royalty included in the expenditure in respect of the eligible transaction management system of the corporation for the year shall be reduced, where applicable, by the amount of any government assistance or non-government assistance attributable to those expenses or that royalty, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the corporation’s filing-due date for the year.
2003, c. 9, s. 340.
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