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I-3 - Taxation Act

Section 1029.8.36.59.38
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1029.8.36.59.38. (Repealed).
2013, c. 10, s. 121; 2021, c. 18, s. 124.
1029.8.36.59.38. For the purpose of computing the amount that is deemed to have been paid to the Minister by a qualified issuing corporation, for a taxation year, under section 1029.8.36.59.37, the amount of the issue expenses incurred by the corporation is to be reduced, if applicable, 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 its filing-due date for the taxation year.
2013, c. 10, s. 121.
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