Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 37(8)(a)(ii)(A)(III)

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
    [Repealed,an 2012,expenditure c.of 31,a s.capital 9]nature that, at the time it was incurred, was for the provision of premises, facilities or equipment, where at that time it was intended that it would be used during all or substantially all of its operating time in its expected useful life for — or that all or substantially all of its value would be consumed in — the prosecution of scientific research and experimental development in Canada, and
    Full text

    an expenditure of a capital nature that, at the time it was incurred, was for the provision of premises, facilities or equipment, where at that time it was intended that it would be used during all or substantially all of its operating time in its expected useful life for — or that all or substantially all of its value would be consumed in — the prosecution of scientific research and experimental development in Canada, and

  2. 2017-12-14 to 2026-03-26 View Source
    [Repealed, 2012, c. 31, s. 9]
    Full text

    [Repealed, 2012, c. 31, s. 9]

  3. 2012-12-14 to 2017-12-14 View Source
    an[Repealed, expenditure2012, ofc. a31, capitals. nature that at the time it was incurred was for the provision of premises, facilities or equipment, where at that time it was intended that it would be used during all or substantially all of its operating time in its expected useful life for, or that all or substantially all of its value would be consumed in, the prosecution of scientific research and experimental development in Canada, and9]
    Full text

    [Repealed, 2012, c. 31, s. 9]

  4. 2004-08-31 to 2012-12-14 View Source

    an expenditure of a capital nature that at the time it was incurred was for the provision of premises, facilities or equipment, where at that time it was intended that it would be used during all or substantially all of its operating time in its expected useful life for, or that all or substantially all of its value would be consumed in, the prosecution of scientific research and experimental development in Canada, and