I-3 - Taxation Act

Section 1129.38 Disposition versions

2007-11-07

1129.38. In this Part, “qualified expenditure” has the meaning assigned by Division II.5.1 of Chapter III.1 of Title III of Book IX of Part I.

1995, c. 1, s. 191; 1995, c. 63, s. 234; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 2002, c. 40, s. 281; 2007, c. 12, s. 261.

2006-03-01

1129.38. In this Part,

“fiscal period” has the meaning assigned by Part I;

“individual” has the meaning assigned by section 1;

“Minister” means the Minister of Revenue;

“qualified expenditure” has the meaning assigned by Division II.5.1 of Chapter III.1 of Title III of Book IX of Part I;

“taxation year” has the meaning assigned by Part I;

“taxpayer” has the meaning assigned by section 1.

1995, c. 1, s. 191; 1995, c. 63, s. 234; 1997, c. 3, s. 71; 1997, c. 14, s. 290; 2002, c. 40, s. 281.