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I-3 - Taxation Act

Section 1129.45.3.20
Disposition versions

Full text
1129.45.3.20. For the purposes of Part I, except for Division II.6.6.4 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 salaries or wages paid in the course of carrying on a recognized business, is deemed to be an amount of assistance repaid by the corporation at that time in respect of the salaries or wages pursuant to a legal obligation.
2002, c. 9, s. 126.
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