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Versions of s. 66.2(5), definition “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. 2013-12-12 to present available View Source
    any expense incurred by the taxpayer in drilling or recompleting an oil or gas well in Canada after the commencement of production from the well,
    Full text

    any expense incurred by the taxpayer in drilling or recompleting an oil or gas well in Canada after the commencement of production from the well,

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

    any expense incurred by the taxpayer in drilling or recompleting an oil or gas well in Canada after the commencement of production from the well,