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I-3 - Taxation Act

Section 1129.45.41.17
Disposition versions

Full text
1129.45.41.17. For the purposes of Part I, except Division II.6.14.2 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a corporation at any time, under this Part, in relation to eligible expenses in respect of a qualified property, is deemed to be an amount of assistance repaid at that time in respect of those expenses, pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.41.14 or 1129.45.41.16, in the case of tax paid under that section; or
(b)  the corporation, in any other case.
2009, c. 15, s. 421.
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