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I-3 - Taxation Act

Section 1029.8.36.166.40.3
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1029.8.36.166.40.3. For the purposes of this division, the balance of a qualified partnership’s cumulative eligible expense limit for a particular fiscal period is equal to the amount by which $75,000,000 exceeds the aggregate of all amounts each of which would be the amount of its eligible expenses, in respect of qualified property, for a fiscal period that ends in the 24-month period preceding the beginning of the particular fiscal period and in respect of which an amount would be deemed to have been paid to the Minister under section 1029.8.36.166.44 but for its third paragraph, if the excluded expense amount relating to the qualified property were equal to zero.
2010, c. 25, s. 172; 2015, c. 24, s. 144.
1029.8.36.166.40.3. For the purposes of this division, the balance of a qualified partnership’s cumulative eligible expense limit for a particular fiscal period is equal to the amount by which $75,000,000 exceeds the aggregate of all amounts each of which is the amount of its eligible expenses, in respect of a qualified property, for a fiscal period that ends in the 24-month period preceding the beginning of the particular fiscal period and in respect of which an amount is deemed to have been paid to the Minister under section 1029.8.36.166.44 or would be so deemed to have been paid but for the third paragraph of that section.
2010, c. 25, s. 172.
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