I-4 - Act respecting the application of the Taxation Act

Full text
88.11. In its application to an outlay or expenditure made or incurred before 1 January 1972, section 420 of the Taxation Act (chapter I-3) shall be read with the words “An amount the deduction of which is authorized by this Part in respect of” replaced by the words “For the purposes of this Part,”.
1998, c. 16, s. 257.