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Versions of s. 66.1(9)(f)

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. 2023-06-22 to present available View Source
    all Canadian development expenses (other than expenses referred to in paragraph 66.1(9)(d) or 66.1(9)(e) and restricted expenses) described in subparagraph (a)(ii) of the definition Canadian development expense in subsection 66.2(5) incurred by the taxpayer in respect of the well in a taxation year preceding the year, other than
    Full text

    all Canadian development expenses described in subparagraph (a)(ii) of the definition Canadian development expense in subsection 66.2(5) incurred by the taxpayer in respect of the well in a taxation year preceding the year, other than

  2. 2017-12-14 to 2023-06-22 View Source
    all Canadian development expenses (other than expenses referred to in paragraph 66.1(9)(d) or 66.1(9)(e) and restricted expenses) described in subparagraph (a)(ii) of the definition Canadian development expense in subsection 66.2(5) incurred by the taxpayer in respect of the well in a taxation year preceding the year,
    Full text

    all Canadian development expenses (other than expenses referred to in paragraph 66.1(9)(d) or 66.1(9)(e) and restricted expenses) described in subparagraph (a)(ii) of the definition Canadian development expense in subsection 66.2(5) incurred by the taxpayer in respect of the well in a taxation year preceding the year,

  3. 2004-08-31 to 2017-12-14 View Source

    all Canadian development expenses (other than expenses referred to in paragraph 66.1(9)(d) or 66.1(9)(e) and restricted expenses) described in subparagraph (a)(ii) of the definition Canadian development expense in subsection 66.2(5) incurred by the taxpayer in respect of the well in a taxation year preceding the year,