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Versions of s. 261(7)(d)(i)

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. 2017-12-14 to present available View Source
    is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative Canadian exploration expense (as defined in subsection 66.1(6)), cumulative Canadian development expense (as defined in subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (as defined in subsection 66.21(1)) or cumulative Canadian oil and gas property expense (as defined in subsection 66.4(5)) (each of which is referred to in this paragraph as a pool amount), and
    Full text

    is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative Canadian exploration expense (as defined in subsection 66.1(6)), cumulative Canadian development expense (as defined in subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (as defined in subsection 66.21(1)) or cumulative Canadian oil and gas property expense (as defined in subsection 66.4(5)) (each of which is referred to in this paragraph as a pool amount), and

  2. 2017-01-01 to 2017-12-14 View Source
    is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative eligible capital in respect of a business, cumulative Canadian exploration expense (within(as thedefined meaning assigned byin subsection 66.1(6)), cumulative Canadian development expense (within(as thedefined meaning assigned byin subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (within(as thedefined meaning assigned byin subsection 66.21(1)) or cumulative Canadian oil and gas property expense (within(as thedefined meaning assigned byin subsection 66.4(5)) (each of which is referred to in this paragraph as a “poolpool amount”),amount), and
    Full text

    is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative Canadian exploration expense (as defined in subsection 66.1(6)), cumulative Canadian development expense (as defined in subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (as defined in subsection 66.21(1)) or cumulative Canadian oil and gas property expense (as defined in subsection 66.4(5)) (each of which is referred to in this paragraph as a pool amount), and

  3. 2009-03-12 to 2017-01-01 View Source

    is in respect of the taxpayer’s undepreciated capital cost of depreciable property of a prescribed class, cumulative eligible capital in respect of a business, cumulative Canadian exploration expense (within the meaning assigned by subsection 66.1(6)), cumulative Canadian development expense (within the meaning assigned by subsection 66.2(5)), cumulative foreign resource expense in respect of a country other than Canada (within the meaning assigned by subsection 66.21(1)) or cumulative Canadian oil and gas property expense (within the meaning assigned by subsection 66.4(5)) (each of which is referred to in this paragraph as a “pool amount”), and