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← Historical versions

Versions of s. 127(9), definition “child care space amount”

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. 2018-06-21 to present available View Source
    child care space amount[Repealed, 2017, c. 20, s. 23]
    Full text

    child care space amount[Repealed, 2017, c. 20, s. 23]

  2. 2017-06-22 to 2018-06-21 View Source
    child care space amountamount[Repealed, of2017, ac. taxpayer20, fors. a taxation year is, if the provision of child care spaces is ancillary to one or more businesses of the taxpayer that are carried on in Canada in the taxation year and that do not otherwise include the provision of child care spaces, the lesser of23]
    Full text

    child care space amount[Repealed, 2017, c. 20, s. 23]

  3. 2016-06-22 to 2017-06-22 View Source
    child care space amount of a taxpayer for a taxation year is, if the provision of child care spaces is ancillary to one or more businesses of the taxpayer that are carried on in Canada in the taxation year and that do not otherwise include the provision of child care spaces, the lesser of
    Full text

    child care space amount of a taxpayer for a taxation year is, if the provision of child care spaces is ancillary to one or more businesses of the taxpayer that are carried on in Canada in the taxation year and that do not otherwise include the provision of child care spaces, the lesser of

  4. 2007-12-14 to 2016-06-22 View Source

    child care space amount of a taxpayer for a taxation year is, if the provision of child care spaces is ancillary to one or more businesses of the taxpayer that are carried on in Canada in the taxation year and that do not otherwise include the provision of child care spaces, the lesser of