← Historical versions

Versions of s. 127.44(14.1)(a)

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2024-06-20 to present available View Source

    if an expenditure of the taxpayer is incurred at a time that a geological formation, described in the taxpayer’s most recent project plan in respect of the CCUS project as capable of permanently storing captured carbon, is