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I-3 - Taxation Act

Section 1029.8.36.170
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1029.8.36.170. A qualified corporation for a taxation year that is described in the second paragraph and that encloses the prescribed form containing the prescribed information with the fiscal return it is required to file for the year under section 1000, is deemed, subject to the fourth paragraph, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for the year under this Part, an amount equal to the aggregate of
(a)  12% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph f of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(b)  28% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs a to b and e of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c)  31% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs c, c.1 and d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c.1)  38.75% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.0.1 or c.0.2 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(d)  subject to the third paragraph, 10% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph a.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid; and
(e)  subject to the third paragraph, 6.25% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid.
The qualified corporation for a taxation year to which the first paragraph refers is a corporation that does not operate a mineral resource or an oil or gas well and that is not, in the year, a member of an associated group a member of which operates a mineral resource or an oil or gas well.
The total amount that the qualified corporation is deemed to have paid to the Minister for the year under subparagraphs d and e of the first paragraph and subparagraphs d and e of the first paragraph of sections 1029.8.36.169 and 1029.8.36.171 shall not exceed the amount by which its total taxes for the year exceed the amount it is deemed to have paid to the Minister for the year under section 1029.8.36.171.1.
For the purpose of computing the payments that a qualified corporation is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the qualified corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of
(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and
(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.
For the purposes of this section, the operation of a mineral resource or an oil or gas well shall be interpreted as such an operation carried out in reasonable commercial quantities.
2002, c. 40, s. 209; 2003, c. 9, s. 343; 2004, c. 21, s. 427; 2005, c. 23, s. 224; 2015, c. 21, s. 474; 2017, c. 1, s. 301; 2023, c. 2, s. 63.
1029.8.36.170. A qualified corporation for a taxation year that is described in the second paragraph and that encloses the prescribed form containing the prescribed information with the fiscal return it is required to file for the year under section 1000, is deemed, subject to the fourth paragraph, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for the year under this Part, an amount equal to the aggregate of
(a)  12% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph f of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(b)  28% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs a to b and e of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c)  31% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs c, c.1 and d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c.1)  38.75% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.0.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(d)  subject to the third paragraph, 10% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph a.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid; and
(e)  subject to the third paragraph, 6.25% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid.
The qualified corporation for a taxation year to which the first paragraph refers is a corporation that does not operate a mineral resource or an oil or gas well and that is not, in the year, a member of an associated group a member of which operates a mineral resource or an oil or gas well.
The total amount that the qualified corporation is deemed to have paid to the Minister for the year under subparagraphs d and e of the first paragraph and subparagraphs d and e of the first paragraph of sections 1029.8.36.169 and 1029.8.36.171 shall not exceed the amount by which its total taxes for the year exceed the amount it is deemed to have paid to the Minister for the year under section 1029.8.36.171.1.
For the purpose of computing the payments that a qualified corporation is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the qualified corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of
(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and
(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.
For the purposes of this section, the operation of a mineral resource or an oil or gas well shall be interpreted as such an operation carried out in reasonable commercial quantities.
2002, c. 40, s. 209; 2003, c. 9, s. 343; 2004, c. 21, s. 427; 2005, c. 23, s. 224; 2015, c. 21, s. 474; 2017, c. 1, s. 301.
1029.8.36.170. A qualified corporation for a taxation year that is described in the second paragraph and that encloses the prescribed form containing the prescribed information with the fiscal return it is required to file for the year under section 1000, is deemed, subject to the fourth paragraph, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for the year under this Part, an amount equal to the aggregate of
(a)  12% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph f of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(b)  28% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs a to b and e of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c)  31% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs c to d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(d)  subject to the third paragraph, 10% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph a.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid; and
(e)  subject to the third paragraph, 6.25% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid.
The qualified corporation for a taxation year to which the first paragraph refers is a corporation that does not operate a mineral resource or an oil or gas well and that is not, in the year, a member of an associated group a member of which operates a mineral resource or an oil or gas well.
The total amount that the qualified corporation is deemed to have paid to the Minister for the year under subparagraphs d and e of the first paragraph and subparagraphs d and e of the first paragraph of sections 1029.8.36.169 and 1029.8.36.171 shall not exceed the amount by which its total taxes for the year exceed the amount it is deemed to have paid to the Minister for the year under section 1029.8.36.171.1.
For the purpose of computing the payments that a qualified corporation is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the qualified corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of
(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and
(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.
For the purposes of this section, the operation of a mineral resource or an oil or gas well shall be interpreted as such an operation carried out in reasonable commercial quantities.
2002, c. 40, s. 209; 2003, c. 9, s. 343; 2004, c. 21, s. 427; 2005, c. 23, s. 224; 2015, c. 21, s. 474.
1029.8.36.170. A qualified corporation for a taxation year that is described in the second paragraph and that encloses the prescribed form containing the prescribed information with the fiscal return it is required to file for the year under section 1000, is deemed, subject to the fourth paragraph, to have paid to the Minister on the corporation’s balance-due day for the year, on account of its tax payable for the year under this Part, an amount equal to the aggregate of
(a)  15% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph f of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(b)  35% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs a to b and e of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(c)  38.75% of the eligible expenses of the corporation for the year that constitute such expenses by reason of any of paragraphs c to d of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid;
(d)  subject to the third paragraph, 10% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph a.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid; and
(e)  subject to the third paragraph, 6.25% of the eligible expenses of the corporation for the year that constitute such expenses by reason of paragraph c.1 of the definition of “eligible expenses” in the first paragraph of section 1029.8.36.167, to the extent that the expenses are paid.
A corporation to which the first paragraph refers is a corporation that does not operate a mineral resource or an oil or gas well and that is not related to a corporation operating a mineral resource or an oil or gas well.
The total amount that the qualified corporation is deemed to have paid to the Minister for the year under subparagraphs d and e of the first paragraph and subparagraphs d and e of the first paragraph of sections 1029.8.36.169 and 1029.8.36.171 shall not exceed the amount by which its total taxes for the year exceed the amount it is deemed to have paid to the Minister for the year under section 1029.8.36.171.1.
For the purpose of computing the payments that a qualified corporation is required to make under subparagraph a of the first paragraph of section 1027, or any of sections 1145, 1159.7, 1175 and 1175.19 where they refer to that subparagraph a, the qualified corporation is deemed to have paid to the Minister, on account of the aggregate of its tax payable for the year under this Part and of its tax payable for the year under Parts IV, IV.1, VI and VI.1, on the date on or before which each payment is required to be made, an amount equal to the lesser of
(a)  the amount by which the amount determined under the first paragraph for the year exceeds the aggregate of all amounts each of which is the portion of that amount that may reasonably be considered to be deemed to have been paid to the Minister under this paragraph in the year but before that date; and
(b)  the amount by which the amount of that payment, determined without reference to this chapter, exceeds the aggregate of all amounts each of which is an amount that is deemed, under this chapter but otherwise than under the first paragraph, to have been paid to the Minister on that date, for the purpose of computing that payment.
For the purposes of this section, the operation of a mineral resource or an oil or gas well shall be interpreted as such an operation carried out in reasonable commercial quantities.
2002, c. 40, s. 209; 2003, c. 9, s. 343; 2004, c. 21, s. 427; 2005, c. 23, s. 224.
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