I-3 - Taxation Act

Section 1029.8.36.0.0.29 Disposition versions

2010-10-27

1029.8.36.0.0.29. (Repealed).

2002, c. 40, s. 137; 2010, c. 25, s. 135.

2006-03-01

1029.8.36.0.0.29. For the purposes of section 1029.8.36.0.0.27, an amount of assistance is deemed to be repaid, in a taxation year, by a corporation, pursuant to a legal obligation, if that amount

(a)  reduced, because of section 1029.8.36.0.0.25, the acquisition costs or rental expenses of the corporation for the purpose of computing the amount it is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.0.20;

(b)  was not received by the corporation; and

(c)  ceased in the taxation year to be an amount that the corporation may reasonably expect to receive.

2002, c. 40, s. 137.