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I-3 - Taxation Act

Section 1129.45.0.4
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Full text
1129.45.0.4. For the purposes of Part I, the following rules are taken into account:
(a)  the tax paid at any time by a taxpayer to the Minister under section 1129.45.0.2, in relation to eligible expenses, is deemed to be an amount of assistance repaid at that time by the taxpayer, in respect of the expenses, pursuant to a legal obligation; and
(b)  the tax paid at any time by a taxpayer to the Minister under section 1129.45.0.3, in relation to eligible expenses, is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the expenses, pursuant to a legal obligation.
2007, c. 12, s. 267; 2022, c. 23, s. 139.
1129.45.0.4. For the purposes of Part I, except for Division II.6.4.2 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 eligible expenses, is deemed to be an amount of assistance repaid at that time in respect of those expenses pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.0.3, 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 the partnership; or
(b)  the taxpayer, in any other case.
2007, c. 12, s. 267.
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