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

Section 5.2.1
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5.2.1. A reference, in the English text of Division II.6.0.1 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act (chapter I-3), of Part III.1.1 of that Act or of any provision of an Act amending that division or Part, to “labour expenditure” or “qualified labour expenditure” is, where that reference applies in respect of a taxation year ending before 18 April 1997, deemed to be a reference to “manpower expenditure” or “qualified manpower expenditure”, respectively.
A reference, in the English text of Division II.6 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act, of Part III.1 of that Act or of a provision of an Act amending that division or Part, to “labour expenditure” or “qualified labour expenditure” is, where that reference applies before 1 April 1998, deemed to be a reference to “manpower expenditure” or “qualified manpower expenditure”, respectively.
1999, c. 83, s. 274.
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