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Versions of s. 127.46(1), definition “specified tax credit”

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.

  1. 2026-03-26 to present available View Source
    specified tax credit means the CCUS tax credit under subsection 127.44(1), the clean technology investment tax credit under subsection 127.45(1) and127.45(1), the clean hydrogen tax credit under subsection 127.48(1).127.48(1) and the clean electricity investment tax credit under subsection 127.491(1). (crédit d’impôt déterminé)
    Full text

    specified tax credit means the CCUS tax credit under subsection 127.44(1), the clean technology investment tax credit under subsection 127.45(1), the clean hydrogen tax credit under subsection 127.48(1) and the clean electricity investment tax credit under subsection 127.491(1). (crédit d’impôt déterminé)

  2. 2024-06-20 to 2026-03-26 View Source

    specified tax credit means the CCUS tax credit under subsection 127.44(1), the clean technology investment tax credit under subsection 127.45(1) and the clean hydrogen tax credit under subsection 127.48(1). (crédit d’impôt déterminé)