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I-3 - Taxation Act

Section 1029.8.36.0.88
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1029.8.36.0.88. (Repealed).
2002, c. 9, s. 83; 2021, c. 18, s. 121.
1029.8.36.0.88. For the purpose of computing the amount that a qualified corporation is deemed to have paid to the Minister for a taxation year under section 1029.8.36.0.85, the amount of the eligible expenses that the qualified corporation incurred in a taxation year in respect of a strategic building shall be reduced, where applicable, by the aggregate of all amounts each of which is an amount of government assistance or non-government assistance attributable to those expenses that the qualified corporation has received, is entitled to receive or may reasonably expect to receive on or before the qualified corporation’s filing-due date for that year.
2002, c. 9, s. 83.
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