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I-3 - Taxation Act

Section 1129.45.11
Disposition versions

Full text
1129.45.11. For the purposes of Part I, except Division II.6.8 of Chapter III.1 of Title III of Book IX, the tax paid to the Minister by a corporation at any time, under this Part, in relation to an expenditure in respect of a qualified investment fund, is deemed to be an amount of assistance repaid by the corporation at that time in respect of that expenditure, pursuant to a legal obligation.
1999, c. 83, s. 254; 2001, c. 7, s. 169.
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