Versions of s. 127(9), definition “sr ed qualified expenditure pool”

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.

2018-06-21 to present available View Source

SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; (compte de dépenses admissibles de recherche et de développement)

Full text

SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; (compte de dépenses admissibles de recherche et de développement)
2016-06-22 to 2018-06-21 View Source

SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; (compte de dépenses admissibles de recherche et de développement)

Full text

SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer; (compte de dépenses admissibles de recherche et de développement)
2004-08-31 to 2016-06-22 View Source

SR&ED qualified expenditure pool of a taxpayer at the end of a taxation year means the amount determined by the formula A + B - C where A is the total of all amounts each of which is a qualified expenditure incurred by the taxpayer in the year, B is the total of all amounts each of which is an amount determined under paragraph 127(13)(e) for the year in respect of the taxpayer, and in respect of which the taxpayer files with the Minister a prescribed form containing prescribed information by the day that is 12 months after the taxpayer’s filing-due date for the year, and C is the total of all amounts each of which is an amount determined under paragraph 127(13)(d) for the year in respect of the taxpayer;