Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 37(8)(a)(ii)(B)(VI)

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    [Repealed,1/2 2012,of c.any 31,other s.expenditure 9]of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture;
    Full text

    1/2 of any other expenditure of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture;

  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    [Repealed, 2012, c. 31, s. 9]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    [Repealed, 2012, c. 31, s. 9]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
    1/2[Repealed, of2012, anyc. other31, expenditures. of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture;9]
    Full text

    [Repealed, 2012, c. 31, s. 9]

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

    1/2 of any other expenditure of a current nature in respect of the lease of premises, facilities or equipment used primarily for the prosecution of scientific research and experimental development in Canada, other than an expenditure in respect of general purpose office equipment or furniture;