1129.4.3.3. For the purposes of Part I, other than Division II.6.0.1.1 of Chapter III.1 of Title III of Book IX, the tax that a corporation pays to the Minister at any time under section 1129.4.3.2 in relation to a property 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.
1999, c. 83, s. 248; 2001, c. 7, s. 169.