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Versions of s. 143.2(3)(a)

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. 2013-06-26 to present available View Source
    to the extent that it is included in determining the value of J in the definition cumulative Canadian exploration expense in subsection 66.1(6), of M in the definition cumulative Canadian development expense in subsection 66.2(5) or of I in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) in respect of the taxpayer; or
    Full text

    to the extent that it is included in determining the value of J in the definition cumulative Canadian exploration expense in subsection 66.1(6), of M in the definition cumulative Canadian development expense in subsection 66.2(5) or of I in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) in respect of the taxpayer; or

  2. 2004-08-31 to 2013-06-26 View Source

    to the extent that it is included in determining the value of J in the definition cumulative Canadian exploration expense in subsection 66.1(6), of M in the definition cumulative Canadian development expense in subsection 66.2(5) or of I in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) in respect of the taxpayer; or