Versions of s. 127.44(3)

I-3.3 — Income Tax Act · 2 versions · View current text

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

2026-03-26 to present available View Source

For the purposes of this section, paragraph ~~12(1)(t),~~12(1)‍(t), subsection ~~13(7.1),~~13(7.‍1), the description of I in the definition undepreciated capital cost in subsection 13(21), subsection 53(2), sections ~~127.45,~~127.‍45, ~~127.48,~~127.‍48, ~~127.49~~127.‍49, 127.491 and 129 and Part ~~XII.7,~~XII.‍7, the amount deemed under subsection (2) to have been paid by a taxpayer for a taxation year is deemed to have been deducted from the taxpayer’s tax otherwise payable under this Part for the year.

Full text

For the purposes of this section, paragraph 12(1)‍(t), subsection 13(7.‍1), the description of I in the definition undepreciated capital cost in subsection 13(21), subsection 53(2), sections 127.‍45, 127.‍48, 127.‍49, 127.491 and 129 and Part XII.‍7, the amount deemed under subsection (2) to have been paid by a taxpayer for a taxation year is deemed to have been deducted from the taxpayer’s tax otherwise payable under this Part for the year.
2024-06-20 to 2026-03-26 View Source

For the purposes of this section, paragraph 12(1)(t), subsection 13(7.1), the description of I in the definition undepreciated capital cost in subsection 13(21), subsection 53(2), sections 127.45, 127.48, 127.49 and 129 and Part XII.7, the amount deemed under subsection (2) to have been paid by a taxpayer for a taxation year is deemed to have been deducted from the taxpayer’s tax otherwise payable under this Part for the year.