Versions of s. 127.44(1), definition “preliminary ccus work activity”
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preliminary CCUS work activity means an activity that is preliminary to the acquisition, construction, fabrication or installation by or on behalf of a taxpayer of property that is described in Class 57 or 58 of Schedule II to the Income Tax Regulations or that is dual-use equipment in respect of the taxpayer’s CCUS project including, but not limited to, a preliminary activity that is