1129.3. The tax paid, at any time in a taxation year, by a corporation to the Minister under this Part in respect of property is deemed, for the purposes of Part I, except section 1029.8.34, to be assistance repaid by it at that time in respect of the property pursuant to a legal obligation to repay all or any part of that assistance.
1992, c. 1, s. 204; 1994, c. 22, s. 343; 1997, c. 3, s. 71.