I-3 - Taxation Act

Section 1029.8.36.59.19 Disposition versions

2021-06-04

1029.8.36.59.19. (Repealed).

2005, c. 1, s. 244; 2021, c. 18, s. 123.

2006-03-01

1029.8.36.59.19. For the purposes of sections 1029.8.36.59.16 to 1029.8.36.59.18, an amount of assistance is deemed to be repaid, at a particular time, by a corporation or partnership, pursuant to a legal obligation, where that amount

(a)  reduced, because of section 1029.8.36.59.15, eligible expenses or the share of such expenses of a corporation that is a member of the partnership, for the purpose of computing the amount that the corporation or the corporation that is a member of the partnership is deemed to have paid to the Minister for a taxation year under section 1029.8.36.59.13 or 1029.8.36.59.14;

(b)  was not received by the corporation or partnership; and

(c)  ceased at the particular time to be an amount that the corporation or partnership may reasonably expect to receive.

2005, c. 1, s. 244.