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I-3 - Taxation Act

Section 1029.8.36.0.29.1
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Full text
1029.8.36.0.29.1. For the purpose of computing the amount that a corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.25.1, the amount of the eligible rental expenses that the corporation incurred in respect of an eligible facility shall be reduced, where applicable, by the amount of any contract payment, government assistance or non-government assistance, attributable to those expenses, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the corporation’s filing-due date for that year.
2003, c. 9, s. 234; 2007, c. 12, s. 179.
1029.8.36.0.29.1. For the purpose of computing the amount that a corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.25.1, the amount of the eligible rental expenses shall be reduced, where applicable, by the amount of any contract payment, government assistance or non-government assistance, attributable to those expenses, that the corporation has received, is entitled to receive or may reasonably expect to receive on or before the corporation’s filing-due date for that year.
2003, c. 9, s. 234.
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