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[Repealed, 2017, c. 20, s. 3]
[Repealed, 2017, c. 20, s. 3]
[Repealed, 2017, c. 20, s. 3]
for the purpose of the definition eligible child care space expenditure in subsection 127(9), the portion of an expenditure (other than for the acquisition of depreciable property) that is made or incurred by a taxpayer in a taxation year and that would, but for paragraph (a), have been deductible under this Act in computing the taxpayer’s income for the year, is deemed