Versions of s. 13(7.5)(c)(ii)

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.

2017-01-01 to present available View Source

the portion of the capital cost referred to in paragraph (a) or (b) that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible or incorporeal property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible or incorporeal properties acquired as a consequence of making the payment or incurring the cost; and

Full text

the portion of the capital cost referred to in paragraph (a) or (b) that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible or incorporeal property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible or incorporeal properties acquired as a consequence of making the payment or incurring the cost; and
2013-06-26 to 2017-01-01 View Source

the portion of the capital cost referred to in paragraph ~~13(7.5)(a)~~(a) or ~~13(7.5)(b)~~(b) that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible or incorporeal property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible or incorporeal properties acquired as a consequence of making the payment or incurring the cost; and

Full text

the portion of the capital cost referred to in paragraph (a) or (b) that applies to the intangible or incorporeal property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible or incorporeal property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible or incorporeal properties acquired as a consequence of making the payment or incurring the cost; and
2004-08-31 to 2013-06-26 View Source

the portion of the capital cost referred to in paragraph 13(7.5)(a) or 13(7.5)(b) that applies to the intangible property is deemed to be the amount determined by the formula A × B/C where A is the lesser of the amount of the payment made or cost incurred and the amount determined for C, B is the fair market value of the intangible property at the time the payment was made or the cost was incurred, and C is the fair market value at the time the payment was made or the cost was incurred of all intangible properties acquired as a consequence of making the payment or incurring the cost; and