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I-3 - Taxation Act

Section 1029.8.21.47
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1029.8.21.47. (Repealed).
2001, c. 51, s. 103; 2009, c. 15, s. 224.
1029.8.21.47. The amount to which paragraph a of the definition of “deemed expenditure” in the first paragraph of section 1029.8.21.32 refers, for a taxation year in respect of an eligible e-commerce solution of a qualified corporation, is the aggregate of all amounts each of which is an amount that, within two years after the end of the base period of the corporation in respect of the eligible e-commerce solution, is paid by the corporation in the year, pursuant to a legal obligation, and that may reasonably be considered to be a repayment of government assistance or non-government assistance that reduced, because of paragraph a of section 1029.8.21.46, an amount that is the eligible production expenditure of the corporation for a preceding taxation year in relation to the eligible e-commerce solution, and in respect of which the qualified corporation is deemed to have paid an amount to the Minister under section 1029.8.21.42 for that preceding taxation year.
2001, c. 51, s. 103.
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