← Historical versions

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

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 amount included at any time in the capital cost to the taxpayer of any depreciable property of a prescribed class, or
    Full text

    any amount included at any time in the capital cost to the taxpayer of any depreciable property of a prescribed class, or

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

    any amount included at any time in the capital cost to the taxpayer of any depreciable property of a prescribed class, or