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Versions of s. 66(12.3)(b)

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 other person in the amount referred to in paragraph (a) of the definition Canadian development expense in subsection 66.2(5) the amount that became payable by that person.
    Full text

    there shall, at that time, be included by the other person in the amount referred to in paragraph (a) of the definition Canadian development expense in subsection 66.2(5) the amount that became payable by that person.

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

    there shall, at that time, be included by the other person in the amount referred to in paragraph (a) of the definition Canadian development expense in subsection 66.2(5) the amount that became payable by that person.