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Versions of s. 37(11)

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. 2017-12-14 to present available View Source
    SubjectA toprescribed subsectionform 37(12),must nobe amountfiled by a taxpayer with the Minister in respect of anany expenditureexpenditure, that would be incurred by athe taxpayer in a taxation year that begins after 1995 if this Act were read without reference to subsection 78(4)78(4), maythat beis deductedclaimed under subsection 37(1) unlessby the taxpayer files withfor the Ministeryear as a prescribeddeduction formunder containingthis prescribed information in respect of the expendituresection, on or before the day that is 12 months after the taxpayer’s filing-due date for the year.taxation year, containing
    Full text

    A prescribed form must be filed by a taxpayer with the Minister in respect of any expenditure, that would be incurred by the taxpayer in a taxation year that begins after 1995 if this Act were read without reference to subsection 78(4), that is claimed by the taxpayer for the year as a deduction under this section, on or before the day that is 12 months after the taxpayer’s filing-due date for the taxation year, containing

  2. 2004-08-31 to 2017-12-14 View Source

    Subject to subsection 37(12), no amount in respect of an expenditure that would be incurred by a taxpayer in a taxation year that begins after 1995 if this Act were read without reference to subsection 78(4) may be deducted under subsection 37(1) unless the taxpayer files with the Minister a prescribed form containing prescribed information in respect of the expenditure on or before the day that is 12 months after the taxpayer’s filing-due date for the year.