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I-3 - Taxation Act
Section 726.4.17.2.4
Disposition versions
726.4.17.2.4. Despite sections 726.4.17.2.1 to 726.4.17.2.3, if an expense referred to in paragraph a of section 726.4.17.2 was incurred after 4 June 2014, the percentage of 33 1/3% mentioned in that section is to be replaced, in respect of the expense, by a percentage of 10%.
The first paragraph does not apply in respect of an expense incurred as a result of
(a) an investment made on or before 4 June 2014, in relation to a flow-through share issued after that date; or
(b) an application for a receipt for the preliminary prospectus or an application for an exemption from filing a prospectus, as the case may be, made on or before 4 June 2014, in relation to a flow-through share issued after that date.
