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← Historical versions

Versions of s. 36

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. 2013-12-12 to present available View Source
    Where[Repealed, any2013, amountc. in40, respects. of an expenditure incurred by a taxpayer on or in respect of the repair, replacement, alteration or renovation of depreciable property of the taxpayer of a prescribed class is, under a uniform classification and system of accounts and returns prescribed by the National Transportation Agency pursuant to the Railway Act, required to be entered in the books of the taxpayer otherwise than as an expense,17]
    Full text

    [Repealed, 2013, c. 40, s. 17]

  2. 2004-08-31 to 2013-12-12 View Source

    Where any amount in respect of an expenditure incurred by a taxpayer on or in respect of the repair, replacement, alteration or renovation of depreciable property of the taxpayer of a prescribed class is, under a uniform classification and system of accounts and returns prescribed by the National Transportation Agency pursuant to the Railway Act, required to be entered in the books of the taxpayer otherwise than as an expense,