I-3 - Taxation Act

Section 1029.8.36.99 Disposition versions

2012-05-09

1029.8.36.99. (Repealed).

1999, c. 83, s. 218; 2001, c. 7, s. 169; 2002, c. 9, s. 108; 2012, c. 8, s. 228.

2006-03-01

1029.8.36.99. For the purposes of section 1029.8.36.98, an amount is deemed to be paid as repayment of assistance by a corporation in a taxation year pursuant to a legal obligation where that amount

(a)  reduced, because of subparagraph i of paragraph b of the definition of “qualified wages” in the first paragraph of section 1029.8.36.95, the amount of the wages referred to in that paragraph b for the purpose of computing qualified wages in respect of which the corporation is deemed to have paid an amount to the Minister under section 1029.8.36.96;

(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.

1999, c. 83, s. 218; 2001, c. 7, s. 169; 2002, c. 9, s. 108.