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I-3 - Taxation Act

Section 1029.8.21.1
Disposition versions

Full text
1029.8.21.1. For the purposes of Divisions II, II.1 and II.3.0.1, expenditures made by a taxpayer or a partnership to acquire property described in paragraph a of section 223 is deemed not to have been made before the property is considered to have become available for use by the taxpayer or the partnership, without reference to subparagraph c of the first paragraph of section 93.7 and subparagraph d of the first paragraph of section 93.8.
1993, c. 16, s. 334; 1997, c. 3, s. 71; 2004, c. 21, s. 283; 2007, c. 12, s. 142; 2021, c. 18, s. 117.
1029.8.21.1. For the purposes of Divisions II, II.1, II.3 and II.3.0.1, expenditures made by a taxpayer or a partnership to acquire property described in paragraph a of section 223 is deemed not to have been made before the property is considered to have become available for use by the taxpayer or the partnership, without reference to subparagraph c of the first paragraph of section 93.7 and subparagraph d of the first paragraph of section 93.8.
1993, c. 16, s. 334; 1997, c. 3, s. 71; 2004, c. 21, s. 283; 2007, c. 12, s. 142.
1029.8.21.1. For the purposes of Divisions II, II.1 and II.3, expenditures made by a taxpayer or a partnership to acquire property described in paragraph a of section 223 is deemed not to have been made before the property is considered to have become available for use by the taxpayer or the partnership, without reference to subparagraph c of the first paragraph of section 93.7 and subparagraph d of the first paragraph of section 93.8.
1993, c. 16, s. 334; 1997, c. 3, s. 71; 2004, c. 21, s. 283.
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