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Versions of s. 127(9), definition “specified percentage”, para (k)(iii)(B)

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
    in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and
    Full text

    in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and

  2. 2013-12-12 to 2018-06-21 View Source
    in 2015, 4%,5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and
    Full text

    in 2015, 5% if the expense is described in paragraph (a)(ii) of the definition pre-production mining expenditure because of paragraph (g.4) of the definition Canadian exploration expense in subsection 66.1(6), and 4% otherwise, and

  3. 2012-12-14 to 2013-12-12 View Source

    in 2015, 4%, and