← Historical versions

Versions of s. 37(9)

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
    An expenditure of a taxpayer
    Full text

    An expenditure of a taxpayer

  2. 2008-06-18 to 2017-12-14 View Source
    For the purposes of clauses (8)(a)(ii)(A) and (B), anAn expenditure of a taxpayer does not include remuneration based on profits or a bonus, where the remuneration or bonus, as the case may be, is in respect of a specified employee of the taxpayer.
    Full text

    An expenditure of a taxpayer

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

    For the purposes of clauses (8)(a)(ii)(A) and (B), an expenditure of a taxpayer does not include remuneration based on profits or a bonus, where the remuneration or bonus, as the case may be, is in respect of a specified employee of the taxpayer.