Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 34.2(6)

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. 2013-12-12 to present available View Source
    A corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definition adjusted stub period accrual in subsection (1) subject to the following rules:
    Full text

    A corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definition adjusted stub period accrual in subsection (1) subject to the following rules:

  2. 2011-12-15 to 2013-12-12 View Source
    NoA deductioncorporation shallmay bedesignate madean under subsection 34.2(4) in computing a taxpayer’s incomeamount for a taxation year fromin respect of a businessqualified whereresource expense under the definition adjusted stub period accrual in subsection (1) subject to the following rules:
    Full text

    A corporation may designate an amount for a taxation year in respect of a qualified resource expense under the definition adjusted stub period accrual in subsection (1) subject to the following rules:

  3. 2004-08-31 to 2011-12-15 View Source

    No deduction shall be made under subsection 34.2(4) in computing a taxpayer’s income for a taxation year from a business where