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I-3 - Taxation Act

Section 1129.45.20
Disposition versions

Full text
1129.45.20. For the purposes of Part I, the following rules are taken into account:
(a)  the tax paid at any time by a corporation to the Minister under section 1129.45.18, in relation to a qualified solicitation expenditure, is deemed to be an amount of assistance repaid at that time by the corporation, in respect of the expenditure, pursuant to a legal obligation; and
(b)  the tax paid at any time by a taxpayer to the Minister under section 1129.45.19, in relation to a qualified solicitation expenditure, is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the expenditure, pursuant to a legal obligation.
1999, c. 86, s. 89; 2001, c. 7, s. 169; 2009, c. 5, s. 529; 2022, c. 23, s. 144.
1129.45.20. For the purposes of Part I, the tax paid by a taxpayer to the Minister, at any time, under this Part in relation to a particular expenditure is deemed to be an amount of assistance repaid at that time in respect of that expenditure pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.19, where 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 all other cases.
1999, c. 86, s. 89; 2001, c. 7, s. 169; 2009, c. 5, s. 529.
1129.45.20. For the purposes of Part I, except Division II.6.10 of Chapter III.1 of Title III of Book IX, the tax paid by a taxpayer to the Minister, at any time, under this Part in relation to a particular expenditure is deemed to be an amount of assistance repaid at that time in respect of that expenditure pursuant to a legal obligation, by
(a)  the partnership referred to in section 1129.45.19, where 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 all other cases.
1999, c. 86, s. 89; 2001, c. 7, s. 169.
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