I-3 - Taxation Act

Section 1029.8.36.0.122 Disposition versions

2013-06-05

1029.8.36.0.122. For the purpose of computing the amount that is deemed to have been paid to the Minister for a taxation year by a qualified corporation under section 1029.8.36.0.120, the aggregate of the eligible certification costs that are referred to in the first paragraph of that section must be reduced, where applicable, by the amount of any government assistance or non-government assistance, attributable to those costs, that the qualified corporation has received, is entitled to receive or may reasonably expect to receive on or before its filing-due date for that year.

2013, c. 10, s. 116.