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Versions of s. 247(1), definition “transfer pricing capital adjustment”, para (a)(ii)

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. 2017-01-01 to present available View Source
    3/4[Repealed, of2016, thec. amount,12, ifs. any, by which the adjusted cost base to the taxpayer of an eligible capital expenditure of the taxpayer in respect of a business is reduced in the year because of an adjustment made under subsection (2), or62]
    Full text

    [Repealed, 2016, c. 12, s. 62]

  2. 2004-08-31 to 2017-01-01 View Source

    3/4 of the amount, if any, by which the adjusted cost base to the taxpayer of an eligible capital expenditure of the taxpayer in respect of a business is reduced in the year because of an adjustment made under subsection (2), or