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

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. 2026-03-26 to present available View Source
    would be an accelerated investment incentive property or a reaccelerated investment incentive property of the taxpayer if subsectionsubsections 1104(4) and (4.01) of the Income Tax Regulations were read without itstheir exclusions for property included in Class 54 or Class 55 of Schedule II to those Regulations. (véhicule zéro émission)
    Full text

    would be an accelerated investment incentive property or a reaccelerated investment incentive property of the taxpayer if subsections 1104(4) and (4.01) of the Income Tax Regulations were read without their exclusions for property included in Class 54 or Class 55 of Schedule II to those Regulations. (véhicule zéro émission)

  2. 2021-06-29 to 2026-03-26 View Source

    would be an accelerated investment incentive property of the taxpayer if subsection 1104(4) of the Income Tax Regulations were read without its exclusions for property included in Class 54 or Class 55 of Schedule II to those Regulations. (véhicule zéro émission)