I-3 - Taxation Act

Section 1029.8.36.59.30 Disposition versions

2010-10-27

1029.8.36.59.30. (Repealed).

2005, c. 1, s. 244; 2010, c. 25, s. 139.

2006-03-01

1029.8.36.59.30. For the purposes of sections 1029.8.36.59.27 to 1029.8.36.59.29, an amount of assistance is deemed to be repaid, at a particular time, by a taxpayer or a partnership, pursuant to a legal obligation, where that amount

(a)  reduced, because of paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.59.21 or because of section 1029.8.36.59.26, the amount of the wages referred to in that paragraph b, for the purpose of computing qualified wages in respect of which the taxpayer or a taxpayer who is a member of the partnership is deemed to have paid an amount to the Minister for a taxation year under section 1029.8.36.59.24 or 1029.8.36.59.25;

(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.

2005, c. 1, s. 244.