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I-3 - Taxation Act

Section 1129.45.41.10
Disposition versions

Full text
1129.45.41.10. For the purposes of Part I, except Division II.6.14.1 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 its expenditure in respect of administrative costs, its expenditure in respect of technological equipment, its expenditure in respect of labour recruitment and training or its expenditure in respect of the eligible transaction management system, is deemed to be an amount of assistance repaid by the corporation at that time pursuant to a legal obligation.
2003, c. 9, s. 413.
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