Versions of s. 66.4(1)

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.

2013-06-26 to present available View Source

For the purposes of the description of B in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) and the description of L in the definition cumulative Canadian development expense in subsection 66.2(5) and for the purpose of subparagraph 64(1.2)(a)(ii) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applies to dispositions occurring before November 13, 1981, the amount determined under this subsection in respect of a taxpayer for a taxation year is the amount, if any, by which

Full text

For the purposes of the description of B in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) and the description of L in the definition cumulative Canadian development expense in subsection 66.2(5) and for the purpose of subparagraph 64(1.2)(a)(ii) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applies to dispositions occurring before November 13, 1981, the amount determined under this subsection in respect of a taxpayer for a taxation year is the amount, if any, by which
2004-08-31 to 2013-06-26 View Source

For the purposes of the description of B in the definition cumulative Canadian oil and gas property expense in subsection 66.4(5) and the description of L in the definition cumulative Canadian development expense in subsection 66.2(5) and for the purpose of subparagraph 64(1.2)(a)(ii) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as it applies to dispositions occurring before November 13, 1981, the amount determined under this subsection in respect of a taxpayer for a taxation year is the amount, if any, by which