Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 34.2(6)(a)(ii)

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 (f) of the definition Canadian development expense in subsection 66.2(5), 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 (f) of the definition Canadian development expense in subsection 66.2(5), 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 taxpayerparagraph is(f) non-resident and does not carry onof the businessdefinition throughCanadian adevelopment permanentexpense establishmentin (assubsection defined66.2(5), determined as if those expenses had been incurred by regulation)the partnership in Canada;its last fiscal period that ended in the year,
    Full text

    in paragraph (f) of the definition Canadian development expense in subsection 66.2(5), 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 is non-resident and does not carry on the business through a permanent establishment (as defined by regulation) in Canada;