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Versions of s. 127(9), definition “qualified expenditure”, para (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. 2018-06-21 to present available View Source
    an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development and is
    Full text

    an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development and is

  2. 2012-12-14 to 2018-06-21 View Source
    an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development thatand is an expenditure
    Full text

    an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development and is

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

    an amount that is an expenditure incurred in the year by the taxpayer in respect of scientific research and experimental development that is an expenditure