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Versions of s. 66(15), definition “flow through share”, para (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
    to renounce, in prescribed form and before March of the first calendar year that begins after that period, to the person in respect of the share or right, an amount in respect of the Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share or right; (action accréditive)
    Full text

    to renounce, in prescribed form and before March of the first calendar year that begins after that period, to the person in respect of the share or right, an amount in respect of the Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share or right; (action accréditive)

  2. 2013-06-26 to 2017-12-14 View Source
    to renounce, in prescribed form and before March of the first calendar year that begins after that period, in prescribed form to the person in respect of the share,share or right, an amount in respect of the Canadian exploration Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share,share or right;
    Full text

    to renounce, in prescribed form and before March of the first calendar year that begins after that period, to the person in respect of the share or right, an amount in respect of the Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share or right;

  3. 2004-08-31 to 2013-06-26 View Source

    to renounce, before March of the first calendar year that begins after that period, in prescribed form to the person in respect of the share, an amount in respect of the Canadian exploration Canadian exploration expenses or Canadian development expenses so incurred by it not exceeding the consideration received by the corporation for the share,