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Versions of s. 66(15), definition “expense”, para (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
    includes an amount designated by the taxpayer at that time under paragraph 98(3)(d) or (5)(d) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as a cost in respect of property that is a Canadian resource property or a foreign resource property,
    Full text

    includes an amount designated by the taxpayer at that time under paragraph 98(3)(d) or (5)(d) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as a cost in respect of property that is a Canadian resource property or a foreign resource property,

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

    includes an amount designated by the taxpayer at that time under paragraph 98(3)(d) or (5)(d) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as a cost in respect of property that is a Canadian resource property or a foreign resource property,