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Versions of s. 127(9), definition “qualified property”, para (d)

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
    to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in paragraph (c), but this paragraph does not apply to property that is prescribed for the purposes of paragraph (b) or (b.1) unless
    Full text

    to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in paragraph (c), but this paragraph does not apply to property that is prescribed for the purposes of paragraph (b) or (b.1) unless

  2. 2012-12-14 to 2018-06-21 View Source
    to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in subparagraphsparagraph (i) to (xiii),(c), but this paragraph does not apply to property that is prescribed for the purposepurposes of paragraph (b) or (b.1) unless use of the property by the first person to whom it was leased began after June 23, 1975 and
    Full text

    to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in paragraph (c), but this paragraph does not apply to property that is prescribed for the purposes of paragraph (b) or (b.1) unless

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

    to be leased by the taxpayer to a lessee (other than a person exempt from tax under this Part because of section 149) who can reasonably be expected to use the property in Canada primarily for any of the purposes referred to in subparagraphs (i) to (xiii), but this paragraph does not apply to property that is prescribed for the purpose of paragraph (b) unless use of the property by the first person to whom it was leased began after June 23, 1975 and