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I-3 - Taxation Act

Section 416
Disposition versions

Full text
416. For the purposes of section 413, Canadian development expenses and cumulative Canadian development expenses are incurred in Québec when they concern expenses that would be referred to in section 408 if “in Canada” were replaced wherever it appears in that section by “in Québec” and if paragraph c of section 408 applied only to a property which would be referred to in section 370 if “in Canada” were replaced wherever it appears in that section by “in Québec”.
1975, c. 22, s. 90; 1978, c. 26, s. 75; 2021, c. 18, s. 41.
416. For the purposes of section 413, cumulative Canadian development expenses are incurred in Québec when they concern expenses that would be described in section 408 if the words “in Canada” were replaced by the words “in Québec” and if paragraph c of the said section 408 applied only to a property which would be described in section 370 if the words “in Canada” were replaced by the words “in Québec”.
1975, c. 22, s. 90; 1978, c. 26, s. 75.
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