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Versions of s. 125.5(1), definition “qualified canadian labour expenditure”, para (d)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2004-08-31 to present available View Source

    where the corporation is a parent, the total of all amounts each of which is included in the total determined under paragraph (a) in respect of the corporation for the year and is the subject of an agreement in respect of the accredited production referred to in paragraph (c) of the definition Canadian labour expenditure between the corporation and its subsidiary wholly-owned corporation. (dépense de main-d’oeuvre admissible au Canada)