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I-3 - Taxation Act

Section 1129.45.3.5.10
Disposition versions

Full text
1129.45.3.5.10. For the purposes of Part I, except for Division II.6.5.4 of Chapter III.1 of Title III of Book IX, the following rules apply:
(a)  tax paid to the Minister by a taxpayer at any time, under section 1129.45.3.5.8, in relation to qualified wages is deemed to be an amount of assistance repaid at that time by the taxpayer in respect of the wages pursuant to a legal obligation; and
(b)  tax paid to the Minister by a taxpayer at any time, under section 1129.45.3.5.9, in relation to qualified wages is deemed to be an amount of assistance repaid at that time by the partnership referred to in that section in respect of the wages pursuant to a legal obligation.
2005, c. 1, s. 282.
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