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I-3 - Taxation Act

Section 1029.8.36.160
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Full text
1029.8.36.160. (Repealed).
2002, c. 40, s. 209; 2005, c. 1, s. 248; 2010, c. 25, s. 170.
1029.8.36.160. For the purposes of the second paragraph of section 1029.8.36.159, in computing the assets of a corporation at any time, the amount that is the surplus reassessment of its property at that time and the amount of its incorporeal assets at that time shall be subtracted, to the extent that the amount indicated in their respect exceeds the expenditure made in their respect.
All or part of an expenditure made in respect of incorporeal assets is deemed to be nil if it consists of shares of the capital stock of the corporation or shares of the capital of a cooperative.
2002, c. 40, s. 209; 2005, c. 1, s. 248.
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