Versions of s. 18.1(4)(a)(i)(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.

2013-12-12 to present available View Source

the amount determined by the formula(A/B) × C where A is the number of months that are in the year and after the day on which the right to receive production to which the matchable expenditure relates is acquired, B is the lesser of 240 and the number of months that are in the period that begins on the day on which the right to receive production to which the matchable expenditure relates is acquired and that ends on the day the right is to terminate, and C is the amount of the matchable expenditure, and

Full text

the amount determined by the formula(A/B) × C where A is the number of months that are in the year and after the day on which the right to receive production to which the matchable expenditure relates is acquired, B is the lesser of 240 and the number of months that are in the period that begins on the day on which the right to receive production to which the matchable expenditure relates is acquired and that ends on the day the right is to terminate, and C is the amount of the matchable expenditure, and
2004-08-31 to 2013-12-12 View Source

the amount determined by the formula(A/B) × C where A is the number of months that are in the year and after the day on which the right to receive production to which the matchable expenditure relates is acquired, B is the lesser of 240 and the number of months that are in the period that begins on the day on which the right to receive production to which the matchable expenditure relates is acquired and that ends on the day the right is to terminate, and C is the amount of the matchable expenditure, and