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Versions of s. 37(4)

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
    No deduction may be made under this section in respect of an expenditure made to acquire rights in, or arising out of, scientific research and experimental development.
    Full text

    No deduction may be made under this section in respect of an expenditure made to acquire rights in, or arising out of, scientific research and experimental development.

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

    No deduction may be made under this section in respect of an expenditure made to acquire rights in, or arising out of, scientific research and experimental development.