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I-3 - Taxation Act

Section 1135.12
Disposition versions

Full text
1135.12. For the purposes of this Part, government assistance or non-government assistance does not include
(a)  an amount deducted by a corporation under section 1135.1 or 1135.2 from its tax otherwise payable under this Part; or
(b)  an amount deducted or deductible under subsection 5 or 6 of section 127 of the Income Tax Act (R.S.C., 1985, chapter 1, 5th Suppl.) that can reasonably be attributed to the acquisition of a qualified property, within the meaning of subsection 9 of section 127 of that Act.
2005, c. 38, s. 314; 2009, c. 15, s. 434.
1135.12. For the purposes of this Part, government assistance or non-government assistance does not include an amount deducted by a corporation from its tax otherwise payable under this Part under section 1135.1 or 1135.2.
2005, c. 38, s. 314.
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