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I-3, r. 1 - Regulation respecting the Taxation Act

Section 771.1r3
Disposition versions

Full text
771.1R3. Any portion of the salaries and wages or of any other amount that is included in the gross cost to a corporation of a property, other than a property manufactured by the corporation and leased during the year by the corporation to another person, that is included in computing the cost of capital of the corporation for the year, or that is related to an eligible business, within the meaning of the first paragraph of section 771.1 of the Act, carried on outside Canada by the corporation, is not included in the cost of labour of the corporation for a taxation year.
O.C. 1182-2017, s. 9.
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