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Versions of s. 127(11.5)(a)

I-3.3 — Income Tax Act · 3 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
    the amount of an expenditure (other than a prescribed proxy amount or an amount described in paragraph (b))amount) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined underwithout reference to subsections 13(7.1) and (7.4) and after the application of subsection (11.6); and
    Full text

    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 without reference to subsections 13(7.1) and (7.4) and after the application of subsection (11.6); and

  2. 2012-12-14 to 2017-02-01 View Source
    the amount of an expenditure (other than a prescribed proxy amount or an amount described in paragraph 127(11.5)(b))(b)) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure,expenditure determined without reference to subsections 13(7.1) and 13(7.4) and after the application ofunder subsection 127(11.6);(11.6); and
    Full text

    the amount of an expenditure (other than a prescribed proxy amount or an amount described in paragraph (b)) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure determined under subsection (11.6); and

  3. 2004-08-31 to 2012-12-14 View Source

    the amount of an expenditure (other than a prescribed proxy amount or an amount described in paragraph 127(11.5)(b)) incurred by a taxpayer in a taxation year is deemed to be the amount of the expenditure, determined without reference to subsections 13(7.1) and 13(7.4) and after the application of subsection 127(11.6); and