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Versions of s. 34.2(6)(a)(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. 2013-12-12 to present available View Source
    in paragraph (h) of the definition Canadian exploration expense in subsection 66.1(6), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,
    Full text

    in paragraph (h) of the definition Canadian exploration expense in subsection 66.1(6), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,

  2. 2011-12-15 to 2013-12-12 View Source
    thein taxpayer’sparagraph income(h) fromof the businessdefinition isCanadian exemptexploration fromexpense taxin undersubsection this66.1(6), Part,determined oras if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,
    Full text

    in paragraph (h) of the definition Canadian exploration expense in subsection 66.1(6), determined as if those expenses had been incurred by the partnership in its last fiscal period that ended in the year,

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

    the taxpayer’s income from the business is exempt from tax under this Part, or