← Historical versions

Versions of s. 37(1)(d)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2026-03-26 to present available View Source
    the total of all amounts each of which is the amount of any government assistance or non-government assistance (as those terms are defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b),(b) as paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, thatthat, at the taxpayer’s filing-due date for the yearyear, the taxpayer has received, is entitled to receive or can reasonably be expected to receive,
    Full text

    the total of all amounts each of which is the amount of any government assistance or non-government assistance (as those terms are defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b) that, at the taxpayer’s filing-due date for the year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive,

  2. 2017-12-14 to 2026-03-26 View Source
    the total of all amounts each of which is the amount of any government assistance or non-government assistance (as defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b), as paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, that at the taxpayer’s filing-due date for the year the taxpayer has received, is entitled to receive or can reasonably be expected to receive,
    Full text

    the total of all amounts each of which is the amount of any government assistance or non-government assistance (as defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b), as paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, that at the taxpayer’s filing-due date for the year the taxpayer has received, is entitled to receive or can reasonably be expected to receive,

  3. 2014-01-01 to 2017-12-14 View Source
    the total of all amounts each of which is the amount of any government assistance or non-government assistance (within(as thedefined meanings assigned to those expressions byin subsection 127(9)) in respect of an expenditure described in paragraph 37(1)(a)(a) or 37(1)(b)(b), that,as paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, that at the taxpayer’s filing-due date for the year,year the taxpayer has received, is entitled to receive or can reasonably be expected to receive,
    Full text

    the total of all amounts each of which is the amount of any government assistance or non-government assistance (as defined in subsection 127(9)) in respect of an expenditure described in paragraph (a) or (b), as paragraph (a) or (b), as the case may be, read in its application in respect of the expenditure, that at the taxpayer’s filing-due date for the year the taxpayer has received, is entitled to receive or can reasonably be expected to receive,

  4. 2004-08-31 to 2014-01-01 View Source

    the total of all amounts each of which is the amount of any government assistance or non-government assistance (within the meanings assigned to those expressions by subsection 127(9)) in respect of an expenditure described in paragraph 37(1)(a) or 37(1)(b) that, at the taxpayer’s filing-due date for the year, the taxpayer has received, is entitled to receive or can reasonably be expected to receive,