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I-3 - Taxation Act

Section 1129.45.15
Disposition versions

Full text
1129.45.15. For the purposes of Part I, except Division II.6.9 of Chapter III.1 of Title III of Book IX, the tax paid, at any time, by a corporation to the Minister under this Part in relation to qualified wages is deemed to be an amount of assistance repaid by the corporation at that time in respect of those wages, pursuant to a legal obligation.
1999, c. 83, s. 254; 2001, c. 7, s. 169.
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