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Versions of s. 66.2(5), definition “accelerated canadian development expense”, para (b)

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. 2026-03-26 to present available View Source
    is incurred after November 20, 2018 and before 2028, other than expenses deemed to have been incurred on December 31, 2027 because of subsection 66(12.66),2025, and
    Full text

    is incurred after November 20, 2018 and before 2025, and

  2. 2019-06-21 to 2026-03-26 View Source

    is incurred after November 20, 2018 and before 2028, other than expenses deemed to have been incurred on December 31, 2027 because of subsection 66(12.66), and