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Versions of s. 125.4(1), definition “qualified labour expenditure”

I-3.3 — Income Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2014-12-16 to present available View Source
    qualified labour expenditureexpenditure, of a corporation for a taxation year in respect of a property of the corporation that is a Canadian film or video productionproduction, means the lesser of
    Full text

    qualified labour expenditure, of a corporation for a taxation year in respect of a Canadian film or video production, means the lesser of

  2. 2004-08-31 to 2014-12-16 View Source

    qualified labour expenditure of a corporation for a taxation year in respect of a property of the corporation that is a Canadian film or video production means the lesser of