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Versions of s. 66(14.3)

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
    For the purposes of paragraph 66(14.2)(b), adjusted cumulative Canadian development expense of a corporation at the end of a taxation year means the amount, if any, that would be its cumulative Canadian development expense at the end of the year, if no Canadian resource property were disposed of by it in the year.
    Full text

    For the purposes of paragraph 66(14.2)(b), adjusted cumulative Canadian development expense of a corporation at the end of a taxation year means the amount, if any, that would be its cumulative Canadian development expense at the end of the year, if no Canadian resource property were disposed of by it in the year.

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

    For the purposes of paragraph 66(14.2)(b), adjusted cumulative Canadian development expense of a corporation at the end of a taxation year means the amount, if any, that would be its cumulative Canadian development expense at the end of the year, if no Canadian resource property were disposed of by it in the year.