Hyperlawhypertext legal database Excise Tax Act

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Versions of s. 220(1), definition “support capital”

E-15 — Excise Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2010-07-12 to present available View Source

    support capital of a specified person means all or part of intangible personal property that is consumed or used by the specified person in the process of creating, developing or bringing into existence property (other than intangible personal property) or in supporting, assisting or furthering a labour activity of the specified person. (capital d’appui)