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Versions of s. 66.1(6), definition “canadian renewable and conservation expense”

I-3.3 — Income Tax Act · 4 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
    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters; (frais liés aux énergies renouvelables et à l’économie d’énergie au Canada)
    Full text

    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters; (frais liés aux énergies renouvelables et à l’économie d’énergie au Canada)

  2. 2016-06-22 to 2017-12-14 View Source
    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters; (frais liés aux énergies renouvelables et à l’économie d’énergie au Canada)
    Full text

    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters; (frais liés aux énergies renouvelables et à l’économie d’énergie au Canada)

  3. 2013-12-12 to 2016-06-22 View Source
    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense meets the criteria set out in the Regulations in respect of a prescribed energy conservation property is a Canadian renewable and conservation expenses,expense, the Technical Guide to Canadian Renewable and Conservation Expenses,Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters;
    Full text

    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense in respect of a prescribed energy conservation property is a Canadian renewable and conservation expense, the Technical Guide to Canadian Renewable and Conservation Expenses (CRCE), as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters;

  4. 2004-08-31 to 2013-12-12 View Source

    Canadian renewable and conservation expense has the meaning assigned by regulation, and for the purpose of determining whether an outlay or expense meets the criteria set out in the Regulations in respect of Canadian renewable and conservation expenses, the Technical Guide to Canadian Renewable and Conservation Expenses, as amended from time to time and published by the Department of Natural Resources, shall apply conclusively with respect to engineering and scientific matters;