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I-3 - Taxation Act

Section 1129.41.4
Disposition versions

Full text
1129.41.4. For the purposes of Part I, except Division II.5.2 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  the tax paid to the Minister by a taxpayer at any time, under section 1129.41.2 or 1129.41.3.1, in relation to a qualified expenditure is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of that expenditure, pursuant to a legal obligation; and
(b)  the tax paid to the Minister by a taxpayer at any time, under section 1129.41.3 or 1129.41.3.2, in relation to a qualified expenditure is deemed to be an amount of assistance repaid by the partnership referred to in that section at that time in respect of that expenditure, pursuant to a legal obligation.
1997, c. 85, s. 308; 2000, c. 39, s. 242.
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