Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 56.4(4)(b)

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
    if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of determining the cost of the property or for the purposes of subsection 13(35), as the case may be, and not to be an amount paid or payable for all other purposes of the Act; and
    Full text

    if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of determining the cost of the property or for the purposes of subsection 13(35), as the case may be, and not to be an amount paid or payable for all other purposes of the Act; and

  2. 2017-01-01 to 2017-12-14 View Source
    if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of applyingdetermining the definitioncost eligibleof capitalthe expenditureproperty inor for the purposes of subsection 14(5)13(35), as the case may be, and not to be an amount paid or payable for all other purposes of the Act; and
    Full text

    if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of determining the cost of the property or for the purposes of subsection 13(35), as the case may be, and not to be an amount paid or payable for all other purposes of the Act; and

  3. 2013-06-26 to 2017-01-01 View Source

    if an election has been made under paragraph (3)(b) in respect of the amount, to be considered to be incurred by the purchaser on account of capital for the purpose of applying the definition eligible capital expenditure in subsection 14(5) and not to be an amount paid or payable for all other purposes of the Act; and