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← Historical versions

Versions of s. 37(2)(a)

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. 2017-12-14 to present available View Source
    on scientific research and experimental development carried on outside Canada, directly undertaken by or on behalf of the taxpayer, and related to the business (except to the extent that subsection (1.4) deems the expenditures to have been made in Canada); or
    Full text

    on scientific research and experimental development carried on outside Canada, directly undertaken by or on behalf of the taxpayer, and related to the business (except to the extent that subsection (1.4) deems the expenditures to have been made in Canada); or

  2. 2008-06-18 to 2017-12-14 View Source
    on scientific research and experimental development carried on outside Canada, directly undertaken by or on behalf of the taxpayer, and related to the business;business (except to the extent that subsection (1.4) deems the expenditures to have been made in Canada); or
    Full text

    on scientific research and experimental development carried on outside Canada, directly undertaken by or on behalf of the taxpayer, and related to the business (except to the extent that subsection (1.4) deems the expenditures to have been made in Canada); or

  3. 2004-08-31 to 2008-06-18 View Source

    on scientific research and experimental development carried on outside Canada, directly undertaken by or on behalf of the taxpayer, and related to the business; or