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I-3 - Taxation Act

Section 1129.0.9.1.1
Disposition versions

Full text
1129.0.9.1.1. For the purposes of Part I, except Division II.4 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a taxpayer at any time under this Part, in relation to an expenditure, is deemed to be an amount of assistance repaid at that time in respect of the expenditure, pursuant to a legal obligation, by
(a)  the partnership referred to in any of sections 1129.0.3, 1129.0.5, 1129.0.7 and 1129.0.9, in the case of tax paid under that section; or
(b)  the taxpayer, in any other case.
2015, c. 21, s. 505; 2022, c. 23, s. 131.
1129.0.9.1.1. For the purposes of Part I, except Division II.4 of Chapter III.1 of Title III of Book IX, tax paid to the Minister by a taxpayer at any time under this Part, in relation to an expenditure, is deemed to be an amount of assistance repaid at that time in respect of the expenditure, pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.0.3, 1129.0.5, 1129.0.7 or 1129.0.9, as the case may be, if the tax arises from an amount directly or indirectly refunded or otherwise paid to that partnership or allocated to a payment required to be made by it; or
(b)  the taxpayer, in any other case.
2015, c. 21, s. 505.
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