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I-3 - Taxation Act

Section 1129.4.3.11
Disposition versions

Full text
1129.4.3.11. For the purposes of Part I, other than Division II.6.0.1.3 of Chapter III.1 of Title III of Book IX, the tax that a corporation pays to the Minister at any time under section 1129.4.3.10 in relation to an expenditure included in a qualified labour expenditure of the corporation is deemed to be an amount of assistance repaid by the corporation at that time in respect of the expenditure pursuant to a legal obligation.
1999, c. 83, s. 248; 2001, c. 7, s. 169.
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