Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 13(7.5)(c)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-01-01 to present available View Source
    if a taxpayer acquires an intangible property, or for civil law an incorporeal property, as a consequence of making a payment to which paragraph (a) applies or incurring a cost to which paragraph (b) applies,
    Full text

    if a taxpayer acquires an intangible property, or for civil law an incorporeal property, as a consequence of making a payment to which paragraph (a) applies or incurring a cost to which paragraph (b) applies,

  2. 2013-06-26 to 2017-01-01 View Source
    whereif a taxpayer acquires an intangible propertyproperty, or for civil law an incorporeal property, as a consequence of making a payment to which paragraph 13(7.5)(a)(a) applies or incurring a cost to which paragraph 13(7.5)(b)(b) applies,
    Full text

    if a taxpayer acquires an intangible property, or for civil law an incorporeal property, as a consequence of making a payment to which paragraph (a) applies or incurring a cost to which paragraph (b) applies,

  3. 2004-08-31 to 2013-06-26 View Source

    where a taxpayer acquires an intangible property as a consequence of making a payment to which paragraph 13(7.5)(a) applies or incurring a cost to which paragraph 13(7.5)(b) applies,