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I-3 - Taxation Act

Section 223.0.1
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223.0.1. For the purposes of section 223, as it read before being repealed, in respect of a property, an expenditure made by a taxpayer in respect of the property is deemed not to have been made by the taxpayer before the property is considered to have become available for use by the taxpayer.
1993, c. 16, s. 107; 2015, c. 21, s. 137.
223.0.1. For the purposes of section 223, an expenditure made by a taxpayer in respect of property is deemed not to have been made by the taxpayer before the property is considered to have become available for use by the taxpayer.
1993, c. 16, s. 107.
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