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I-3 - Taxation Act
Section 1029.8.36.166.60.30
Disposition versions
1029.8.36.166.60.30. For the purpose of computing the amount that is deemed to have been paid to the Minister by a corporation, for a taxation year, under section 1029.8.36.166.60.27 or 1029.8.36.166.60.28, the following rules apply:
(a) the corporation’s eligible expenses, referred to in subparagraph i of subparagraphs a and b of the first paragraph of section 1029.8.36.166.60.27, are to be reduced by the amount of any government assistance or non-government assistance attributable to the expenses 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 taxation year; and
(b) the corporation’s share of the eligible expenses of a partnership, referred to in subparagraph i of subparagraphs a and b of the first paragraph of section 1029.8.36.166.60.28, for a fiscal period of the partnership that ends in the corporation’s taxation year, is to be reduced
i. by the corporation’s share of the amount of any government assistance or non-government assistance attributable to the expenses that the partnership has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period, and
ii. by the amount of any government assistance or non-government assistance attributable to the expenses that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period.
1029.8.36.166.60.30. For the purpose of computing the amount that is deemed to have been paid to the Minister by a corporation, for a taxation year, under section 1029.8.36.166.60.27 or 1029.8.36.166.60.28, the following rules apply:
(a) the corporation’s eligible expenses, referred to in subparagraph a of the first paragraph of section 1029.8.36.166.60.27, are to be reduced by the amount of any government assistance or non-government assistance attributable to the expenses 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 taxation year; and
(b) the corporation’s share of the eligible expenses of a partnership, referred to in subparagraph a of the first paragraph of section 1029.8.36.166.60.28, for a fiscal period of the partnership that ends in the corporation’s taxation year, is to be reduced
i. by the corporation’s share of the amount of any government assistance or non-government assistance attributable to the expenses that the partnership has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period, and
ii. by the amount of any government assistance or non-government assistance attributable to the expenses that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the day that is six months after the end of the fiscal period.
