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Versions of s. 127(11.2)

I-3.3 — Income Tax Act · 5 versions · View current text

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

  1. 2026-03-26 to present available View Source
    In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualifiedfirst resourceterm propertyshared-use-equipment are deemed not to have been acquired by a taxpayer — and expenditures incurred to acquire property described in paragraph 37(1)(b) are deemed not to have been incurred — before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).
    Full text

    In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and first term shared-use-equipment are deemed not to have been acquired by a taxpayer — and expenditures incurred to acquire property described in paragraph 37(1)(b) are deemed not to have been incurred — before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).

  2. 2018-06-21 to 2026-03-26 View Source
    In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualified resource property are deemed not to have been acquired by a taxpayer before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).
    Full text

    In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualified resource property are deemed not to have been acquired by a taxpayer before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).

  3. 2017-06-22 to 2018-06-21 View Source
    In applying subsections (5), (7) and (8), paragraphs (a), (a.1)(a) and (a.5)(a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualified resource property are deemed not to have been acquired by a taxpayer before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).
    Full text

    In applying subsections (5), (7) and (8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection (9) and section 127.1, qualified property and qualified resource property are deemed not to have been acquired by a taxpayer before the property is considered to have become available for use by the taxpayer, determined without reference to paragraphs 13(27)(c) and (28)(d).

  4. 2007-12-14 to 2017-06-22 View Source
    In applying subsections 127(5),(5), 127(7)(7) and 127(8),(8), paragraphs (a)(a), (a.1) and (a.1)(a.5) of the definition investment tax credit in subsection 127(9)(9) and section 127.1,
    Full text

    In applying subsections (5), (7) and (8), paragraphs (a), (a.1) and (a.5) of the definition investment tax credit in subsection (9) and section 127.1,

  5. 2004-08-31 to 2007-12-14 View Source

    In applying subsections 127(5), 127(7) and 127(8), paragraphs (a) and (a.1) of the definition investment tax credit in subsection 127(9) and section 127.1,