Full text
expenditures included in an eligible child care space expenditure are deemed not to have been incurred
expenditures included in an eligible child care space expenditure are deemed not to have been incurred
expenditures incurred to acquire property described in subparagraph 37(1)(b)(i) or included in an eligible child care expenditure are deemed not to have been incurred
expenditures incurred to acquire property described in subparagraph 37(1)(b)(i) are deemed not to have been incurred