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I-3 - Taxation Act

Section 392.3
Disposition versions

Full text
392.3. Where a corporation designates an amount for a taxation year for the purposes of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) under subsection 14.2 of section 66 of the said Act, the amount designated shall be deducted in computing its cumulative Canadian development expenses at any time after the end of the year.
1987, c. 67, s. 87; 1997, c. 3, s. 71.
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