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I-3 - Taxation Act

Section 1029.8.36.166
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Full text
1029.8.36.166. (Repealed).
2002, c. 40, s. 209; 2010, c. 25, s. 170.
1029.8.36.166. For the purposes of section 1029.8.36.165, an amount of assistance is deemed to be repaid by a corporation in a taxation year pursuant to a legal obligation where that amount
(a)  reduced, because of subparagraph a of the second paragraph of section 1029.8.36.157, a communications expenditure included in computing the eligible communications expenditure for the purpose of computing the amount that the corporation is deemed to have paid to the Minister under section 1029.8.36.163;
(b)  was not received by the corporation; and
(c)  ceased in the taxation year to be an amount that the corporation may reasonably expect to receive.
2002, c. 40, s. 209.
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