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I-3 - Taxation Act
Section 1129.4.31
Disposition versions
1129.4.31. For the purposes of Part I, except Division II.6.0.7 of Chapter III.1 of Title III of Book IX, the tax paid at any time by a corporation to the Minister under any of sections 1129.4.29, 1129.4.30 and 1129.4.30.1, in relation to eligible expenses in respect of a strategic building is deemed to be an amount of assistance repaid at that time by the corporation in respect of the expenses, pursuant to a legal obligation.
