← Historical versions

Versions of s. 248(1), definition “foreign resource pool expenses”

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.

  1. 2018-06-21 to present available View Source
    foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses; (frais globaux relatifs à des ressources à l’étranger)
    Full text

    foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses; (frais globaux relatifs à des ressources à l’étranger)

  2. 2016-06-22 to 2018-06-21 View Source
    foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses; (frais globaux relatifs à des ressources à l’étranger)
    Full text

    foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses; (frais globaux relatifs à des ressources à l’étranger)

  3. 2004-08-31 to 2016-06-22 View Source

    foreign resource pool expenses of a taxpayer means the taxpayer’s foreign resource expenses in respect of all countries and the taxpayer’s foreign exploration and development expenses;