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I-3 - Taxation Act

Section 1129.0.10.9.1
Disposition versions

Full text
1129.0.10.9.1. For the purposes of Part I, except for Division II.4 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  tax paid to the Minister by a taxpayer at any time under any of sections 1129.0.10.2, 1129.0.10.4 and 1129.0.10.8, in relation to a particular property of the taxpayer, is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of the property, pursuant to a legal obligation; and
(b)  tax paid to the Minister by a taxpayer at any time under any of sections 1129.0.10.3, 1129.0.10.5 and 1129.0.10.9, in relation to a particular property of a partnership of which the taxpayer is a member, is deemed to be an amount of assistance repaid by the partnership at that time in respect of the property, pursuant to a legal obligation.
2015, c. 21, s. 506.
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