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Versions of s. 248(1), definition “zero emission vehicle”, para (c)(i)

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. 2021-06-29 to present available View Source
    thatit hasis beena used,vehicle orin acquiredrespect forof use,which forthe taxpayer has, at any purposetime, beforemade itan waselection acquiredunder bysubsection 1103(2j) of the taxpayer,Income orTax Regulations,
    Full text

    it is a vehicle in respect of which the taxpayer has, at any time, made an election under subsection 1103(2j) of the Income Tax Regulations,

  2. 2019-06-21 to 2021-06-29 View Source

    that has been used, or acquired for use, for any purpose before it was acquired by the taxpayer, or