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I-3 - Taxation Act

Section 726.4.17.2.3
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726.4.17.2.3. Despite sections 726.4.17.2.1 and 726.4.17.2.2, if an expense referred to in paragraph a of section 726.4.17.2 was incurred after 30 March 2004, the percentage of 33 1/3% mentioned in that section is to be replaced, in respect of the expense, by a percentage of 25%.
The first paragraph does not apply in respect of an expense if it was incurred as a consequence of the acquisition of a flow-through share before 31 March 2004.
2005, c. 23, s. 69.
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