I-3 - Taxation Act

Section 1029.8.36.166.33 Disposition versions

2012-05-09

1029.8.36.166.33. (Repealed).

2003, c. 9, s. 340; 2012, c. 8, s. 228.

2006-03-01

1029.8.36.166.33. For the purposes of section 1029.8.36.166.29, an amount is deemed to be an amount of assistance repaid by a corporation, in a particular taxation year, pursuant to a legal obligation, where that amount

(a)  reduced, because of section 1029.8.36.166.25, the amount of the expenses or a royalty included in the expenditure in respect of the eligible transaction management system of the corporation for a taxation year for the purpose of computing the amount it is deemed to have paid to the Minister for that taxation year under section 1029.8.36.166.18;

(b)  was not received by the corporation; and

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

2003, c. 9, s. 340.