Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 125.4(4)

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
    This section does not apply to a Canadian film or video production whereif the production — or an investor,interest in a person or a partnership inthat which an investor has an interest,has, directly or indirectly, may deduct an amountinterest inin, respector offor civil law a right in, the production in— computingis itsa incometax shelter investment for anythe taxationpurpose year.of section 143.2.
    Full text

    This section does not apply to a Canadian film or video production if the production — or an interest in a person or partnership that has, directly or indirectly, an interest in, or for civil law a right in, the production — is a tax shelter investment for the purpose of section 143.2.

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

    This section does not apply to a Canadian film or video production where an investor, or a partnership in which an investor has an interest, directly or indirectly, may deduct an amount in respect of the production in computing its income for any taxation year.