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I-3 - Taxation Act
Section 1129.45.3.4
Disposition versions
1129.45.3.4. For the purposes of Part I, except Division II.6.5.1 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a) the tax that a taxpayer pays to the Minister at any time under section 1129.45.3.2 in relation to property taxes is deemed to be an amount of assistance repaid by the taxpayer at that time in respect of the property taxes pursuant to a legal obligation; and
(b) the tax that a taxpayer pays to the Minister at any time under section 1129.45.3.3 in relation to property taxes is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the property taxes pursuant to a legal obligation.
