Versions of s. 66.1(6), definition “canadian exploration expense”, para (g.4)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2017-12-14 to present available View Source

any expense incurred by the taxpayer, the amount of which is determined by the formula A × B where A is an expense that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2018” and that is not described in paragraph (g.3), and B is 100% if the expense is incurred before 2015, 80% if the expense is incurred in 2015, 60% if the expense is incurred in 2016, and 30% if the expense is incurred in 2017,

Full text

any expense incurred by the taxpayer, the amount of which is determined by the formula A × B where A is an expense that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2018” and that is not described in paragraph (g.3), and B is 100% if the expense is incurred before 2015, 80% if the expense is incurred in 2015, 60% if the expense is incurred in 2016, and 30% if the expense is incurred in 2017,
2013-12-12 to 2017-12-14 View Source

any expense incurred by the taxpayer, the amount of which is determined by the formula A × B where A is an expense that would be described in paragraph (g) if the reference to “March 21, 2013” in that paragraph were “2018” and that is not described in paragraph (g.3), and B is 100% if the expense is incurred before 2015, 80% if the expense is incurred in 2015, 60% if the expense is incurred in 2016, and 30% if the expense is incurred in 2017,