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

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 (other than an amount included in the capital cost of depreciable property) incurred by the taxpayer after 1987
    Full text

    any expense (other than an amount included in the capital cost of depreciable property) incurred by the taxpayer after 1987

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

    any expense (other than an amount included in the capital cost of depreciable property) incurred by the taxpayer after 1987