I-3 - Taxation Act

Section 1029.8.36.59.12.1 Disposition versions

2021-06-04

1029.8.36.59.12.1. (Repealed).

2011, c. 1, s. 73; 2021, c. 18, s. 123.

2011-02-17

1029.8.36.59.12.1. For the purposes of subparagraph i of paragraph b of the definition of “eligible expenses” in section 1029.8.36.59.12 and of section 1029.8.36.59.14.1, the following rules apply:

(a)  if expenses incurred in a calendar year are reasonably attributable to the carrying out of eligible construction and major repair work in a subsequent calendar year, the expenses are deemed to be incurred in the subsequent calendar year; and

(b)  if expenses incurred or deemed to be incurred in the calendar year 2013 are reasonably attributable to the carrying out of eligible construction and major repair work after 31 March 2013, the expenses are deemed to be incurred after 31 March 2013.

2011, c. 1, s. 73.