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

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. 2013-12-12 to present available View Source
    Canadian development expense of a taxpayer means any cost or expense incurred after May 6, 1974 that is
    Full text

    Canadian development expense of a taxpayer means any cost or expense incurred after May 6, 1974 that is

  2. 2004-08-31 to 2013-12-12 View Source

    Canadian development expense of a taxpayer means any cost or expense incurred after May 6, 1974 that is