I-3 - Taxation Act

Section 1029.8.36.59.8 Disposition versions

2010-10-27

1029.8.36.59.8. (Repealed).

2000, c. 39, s. 181; 2010, c. 25, s. 138.

2006-03-01

1029.8.36.59.8. For the purposes of sections 1029.8.36.59.5 to 1029.8.36.59.7, an amount of assistance is deemed to be repaid, at a particular time, by a taxpayer or a partnership, as the case may be, pursuant to a legal obligation, where that amount

(a)  reduced, because of section 1029.8.36.59.4, the property taxes or the share of the taxpayer who is a member of the partnership of the amount of the property taxes, for the purpose of computing the amount that the taxpayer or the taxpayer who is a member of the partnership is deemed to have paid to the Minister for a taxation year under those sections 1029.8.36.59.2 and 1029.8.36.59.3;

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

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

2000, c. 39, s. 181.