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← Historical versions

Versions of s. 127.48(13)(b)

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
    added to the capital cost of a separate eligible clean hydrogen property that is deemed to be acquired by the propertytaxpayer at the time itthe amount is paid.paid, provided that a transaction or event described in paragraph (21)(c) has not occurred in respect of the particular property.
    Full text

    added to the capital cost of a separate eligible clean hydrogen property that is deemed to be acquired by the taxpayer at the time the amount is paid, provided that a transaction or event described in paragraph (21)(c) has not occurred in respect of the particular property.

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

    added to the capital cost of the property at the time it is paid.