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Versions of s. 127(11.5)

I-3.3 — Income Tax Act · 4 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
    For the purposes of the definition qualified expenditure in subsection (9), the amount of an expenditure (other than a prescribed proxy amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6).
    Full text

    For the purposes of the definition qualified expenditure in subsection (9),

  2. 2018-06-21 to 2026-03-26 View Source
    For the purposes of the definition qualified expenditure in subsection (9), the amount of an expenditure (other than a prescribed proxy amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6).
    Full text

    For the purposes of the definition qualified expenditure in subsection (9), the amount of an expenditure (other than a prescribed proxy amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6).

  3. 2017-02-01 to 2018-06-21 View Source
    For the purposepurposes of the definition qualified expenditure in subsection 127(9),(9), the amount of an expenditure (other than a prescribed proxy amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6).
    Full text

    For the purposes of the definition qualified expenditure in subsection (9), the amount of an expenditure (other than a prescribed proxy amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6).

  4. 2004-08-31 to 2017-02-01 View Source

    For the purpose of the definition qualified expenditure in subsection 127(9),