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Versions of s. 66(12.3)(a)

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
    there shall, at that time, be included by the taxpayer in the amount determined for G in the definition cumulative Canadian development expense in subsection 66.2(5) the amount that became receivable by the taxpayer; and
    Full text

    there shall, at that time, be included by the taxpayer in the amount determined for G in the definition cumulative Canadian development expense in subsection 66.2(5) the amount that became receivable by the taxpayer; and

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

    there shall, at that time, be included by the taxpayer in the amount determined for G in the definition cumulative Canadian development expense in subsection 66.2(5) the amount that became receivable by the taxpayer; and