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Versions of s. 127.46(15)

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
    This section does not apply to a specified tax credit claimed for the acquisitionpreparation or installation of off-roadclean zerotechnology emissionproperty vehiclesas ordefined in subsection 127.45(1) that is described in subparagraph (d)(i) of Class 43.1 in Schedule II to the acquisitionIncome andTax installationRegulations ofor lowin carbonClass heat56 equipment.in Schedule II to the Income Tax Regulations.
    Full text

    This section does not apply to the preparation or installation of clean technology property as defined in subsection 127.45(1) that is described in subparagraph (d)(i) of Class 43.1 in Schedule II to the Income Tax Regulations or in Class 56 in Schedule II to the Income Tax Regulations.

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

    This section does not apply to a specified tax credit claimed for the acquisition of off-road zero emission vehicles or to the acquisition and installation of low carbon heat equipment.