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I-3 - Taxation Act

Section 1029.8.36.138
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Full text
1029.8.36.138. (Repealed).
2001, c. 51, s. 189; 2010, c. 5, s. 158.
1029.8.36.138. Subject to section 1029.8.36.139, the agreement to which paragraph a of section 1029.8.36.133 refers in respect of a fiscal period, where a partnership is a member of an associated group at the end of the fiscal period, means an agreement pursuant to which all the member corporations and partnerships of the group attribute to the partnership, for the purposes of this division, an amount for the fiscal period that is not greater than the amount by which $750,000 exceeds the aggregate of all amounts each of which is an amount deemed under section 1029.8.36.129 or 1029.8.36.132 to have been paid to the Minister
(a)  by a corporation that is a member of an associated group in the fiscal period of which the partnership was a member in the fiscal period, for a taxation year ending in the fiscal period; and
(b)  by a taxpayer who is a member at the end of a fiscal period of a member partnership of an associated group in the fiscal period of which the partnership was a member in the fiscal period, for a taxation year in which that fiscal period ends and ending in the fiscal period.
2001, c. 51, s. 189.
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