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I-3 - Taxation Act
Section 1129.4.0.11
Disposition versions
1129.4.0.11. For the purposes of Part I, except for Division II.6.0.0.3 of Chapter III.1 of Title III of Book IX, the tax paid to the Minister by a corporation at any time, under section 1129.4.0.10, in relation to an expenditure that is included in a qualified labour expenditure of the corporation, is deemed to be an amount of assistance repaid by the corporation at that time in respect of the property, pursuant to a legal obligation to repay all or any part of that amount of assistance.
