I-3 - Taxation Act

Section 1029.6.0.1.4 Disposition versions

2015-10-21

1029.6.0.1.4. Despite subparagraph b of the first paragraph of section 1029.6.0.1, a taxpayer may, subject to section 1029.6.0.1.5 and provided that the conditions set out in the second paragraph are satisfied, be deemed to have paid an amount to the Minister for a taxation year under Division II.6.0.3 in respect of all or part of a wage expense incurred in performing a particular contract, or any contract derived therefrom, that may reasonably be considered to relate to a particular expenditure, even if it may reasonably be considered that all or a portion of a consideration paid or payable by a person under the particular contract relates to the particular expenditure and that the person may, for a taxation year, be deemed to have paid an amount to the Minister under Division II.6 or II.6.0.0.2 in respect of that particular expenditure.

The conditions to which the first paragraph refers are the following:

(a)  a particular certificate has been issued to the taxpayer by the Minister of Finance before 14 March 2000 for the purposes of any of Divisions II.6.0.1.4, II.6.0.1.5 and II.6.0.2, as they read before being repealed, or of Division II.6.0.3;

(b)  before 14 March 2000, the taxpayer paid wages, in performing a particular contract entered into before that date, that may reasonably be considered to relate to a particular expenditure; and

(c)  it may reasonably be considered that all or a portion of a consideration paid or payable by a person under the particular contract referred to in subparagraph b relates to the particular expenditure referred to in that subparagraph and that the person may, for a taxation year, be deemed to have paid an amount to the Minister under Division II.6 or II.6.0.0.2 in respect of that particular expenditure.

For the purposes of subparagraph a of the second paragraph, a particular certificate is,

(a)  where it has been issued for the purposes of Division II.6.0.1.4, as it read before being repealed, the certificate that was referred to in the first paragraph of section 1029.8.36.0.3.30;

(b)  where it has been issued for the purposes of Division II.6.0.1.5, as it read before being repealed, the certificate that was referred to in the first paragraph of section 1029.8.36.0.3.40;

(c)  where it has been issued for the purposes of Division II.6.0.2, as it read before being repealed, the certificate referred to in paragraph a of section 771.12; and

(d)  where it has been issued for the purposes of Division II.6.0.3, the certificate referred to in paragraph a of section 771.12 or the certificate referred to in the first paragraph of section 1029.8.36.0.22.

2001, c. 51, s. 89; 2003, c. 9, s. 173; 2015, c. 21, s. 369.

2006-03-01

1029.6.0.1.4. Notwithstanding paragraph b of section 1029.6.0.1, a taxpayer may, subject to section 1029.6.0.1.5 and provided that the conditions set out in the second paragraph are satisfied, be deemed to have paid an amount to the Minister for a taxation year under Division II.6.0.3 in respect of all or part of a wage expense incurred in performing a particular contract, or any contract derived therefrom, that may reasonably be considered to relate to a particular expenditure, even if it may reasonably be considered that all or a portion of a consideration paid or payable by a person under the particular contract relates to the particular expenditure and that the person may, for a taxation year, be deemed to have paid an amount to the Minister under Division II.6 or II.6.0.0.2 in respect of that particular expenditure.

The conditions to which the first paragraph refers are the following:

(a)  a particular certificate has been issued to the taxpayer by the Minister of Finance before 14 March 2000 for the purposes of any of Divisions II.6.0.1.4, II.6.0.1.5 and II.6.0.2, as they read before being repealed, or of Division II.6.0.3;

(b)  before 14 March 2000, the taxpayer paid wages, in performing a particular contract entered into before that date, that may reasonably be considered to relate to a particular expenditure; and

(c)  it may reasonably be considered that all or a portion of a consideration paid or payable by a person under the particular contract referred to in subparagraph b relates to the particular expenditure referred to in that subparagraph and that the person may, for a taxation year, be deemed to have paid an amount to the Minister under Division II.6 or II.6.0.0.2 in respect of that particular expenditure.

For the purposes of subparagraph a of the second paragraph, a particular certificate is,

(a)  where it has been issued for the purposes of Division II.6.0.1.4, as it read before being repealed, the certificate that was referred to in the first paragraph of section 1029.8.36.0.3.30;

(b)  where it has been issued for the purposes of Division II.6.0.1.5, as it read before being repealed, the certificate that was referred to in the first paragraph of section 1029.8.36.0.3.40;

(c)  where it has been issued for the purposes of Division II.6.0.2, as it read before being repealed, the certificate referred to in paragraph a of section 771.12; and

(d)  where it has been issued for the purposes of Division II.6.0.3, the certificate referred to in paragraph a of section 771.12 or the certificate referred to in the first paragraph of section 1029.8.36.0.22.

2001, c. 51, s. 89; 2003, c. 9, s. 173.