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I-3 - Taxation Act

Section 230.0.0.1.1
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230.0.0.1.1. For the purposes of this division, expenditures of a current nature include any expenditure made by a taxpayer, other than
(a)  an expenditure made by the taxpayer for the acquisition from a person or partnership of a property that is a capital property of the taxpayer; or
(b)  an expenditure made by the taxpayer for the use of, or the right to use, property that would be capital property of the taxpayer if it were owned by the taxpayer.
2015, c. 21, s. 143.
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