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I-3 - Taxation Act

Section 1129.45.7.1
Disposition versions

Full text
1129.45.7.1. For the purposes of Part I, tax paid to the Minister by a taxpayer at any time, under this Part, in relation to salaries or wages paid in the course of carrying on a business of making or manufacturing clothing or footwear is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of such salaries or wages, pursuant to a legal obligation.
1999, c. 83, s. 254; 2001, c. 7, s. 169; 2009, c. 15, s. 417.
1129.45.7.1. For the purposes of Part I, except for Division II.6.7 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a taxpayer at any time, under this Part, in relation to salaries or wages paid in the course of carrying on a business of making or manufacturing clothing or footwear is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of such salaries or wages, pursuant to a legal obligation.
1999, c. 83, s. 254; 2001, c. 7, s. 169.
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