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I-3 - Taxation Act

Section 1029.8.36.166.37
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Full text
1029.8.36.166.37. (Repealed).
2003, c. 9, s. 340; 2012, c. 8, s. 228.
1029.8.36.166.37. For the purposes of this division, the amount of the acquisition costs, rental expenses or a royalty, in respect of a particular property, that are included in the expenditure in respect of the eligible transaction management system of a corporation shall be reduced by the amount of the consideration for the supply of services to the corporation or to a person with whom the corporation does not deal at arm’s length, or by the amount of the consideration for the disposition or lease of other property to the corporation or to such a person, except if the consideration may reasonably be considered to relate to the acquisition, lease, installation or use of the particular property, or to the acquisition of property resulting from work related to the installation of the particular property, or of property consumed in connection with such work.
2003, c. 9, s. 340.
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