I-3 - Taxation Act

Section 1029.8.21.3.1.1 Disposition versions

2021-12-10

1029.8.21.3.1.1. A taxpayer may not be deemed to have paid an amount to the Minister on account of the taxpayer’s tax payable for a particular taxation year under any of sections 1029.7, 1029.8, 1029.8.6, 1029.8.7, 1029.8.9.0.3, 1029.8.9.0.4, 1029.8.16.1.4 and 1029.8.16.1.5 in respect of all or part of an expenditure that is wages or part of a consideration, a qualified expenditure, an eligible fee or an eligible fee balance, as the case may be, and that may reasonably be considered to be incurred in respect of

(a)  a digital platform that hosts content comprising explicit sex scenes or graphic representations of such scenes or enables the sharing of such content, or that is intended to host or enable the sharing of such content, unless, for the taxation year, all or substantially all of the content that is hosted or shared, or that is intended to be hosted or shared, does not constitute such content or it is established to the Minister’s satisfaction that reasonable measures have been taken to ensure that such an expenditure is not incurred in respect of such a platform; or

(b)  a multimedia title comprising explicit sex scenes or graphic representations of such scenes.

2021, c. 36, s. 110.