Income Tax Act — I-3.3 127
led, 2006, c. 4, s. 75] (e) the total of all amounts each of which is an amount required by subsection 127(10.1) to be added in computing the taxpayer’s investment tax credit at the end of the year or at the end of any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year, (e.1) the total of all amounts each of which is the specified percentage of that part of a repayment made by the taxpayer in the year or in any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year that can reasonably be considered to be a repayment of government assistance, non-government assistance or a contract payment that reduced (i) the capital cost to the taxpayer of a property under paragraph 127(11.1)(b), (ii) the amount of a qualified expenditure incurred by the taxpayer under paragraph 127(11.1)(c) for taxation years that began before 1996, (iii) the prescribed proxy amount of the taxpayer under paragraph 127(11.1)(f) for taxation years that began before 1996, (iv) a qualified expenditure incurred by the taxpayer under any of subsections 127(18) to 127(20), (v) the amount of a pre-production mining expenditure of the taxpayer under paragraph (11.1)(c.3), or (vi) the amount of eligible salary and wages payable by the taxpayer to an eligible apprentice under paragraph (11.1)(c.4), to the extent that that reduction had the effect of reducing the amount of an apprenticeship expenditure of the taxpayer, and (vii) [Repealed, 2017, c. 20, s. 23] (e.2) the total of all amounts each of which is the specified percentage of 1/4 of that part of a repayment made by the taxpayer in the year or in any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year that can reasonably be considered to be a repayment of government assistance, non-government assistance or a contract payment that reduced (i) the amount of a qualified expenditure incurred by the taxpayer under paragraph 127(11.1)(e) for taxation years that began before 1996, or (ii) a qualified expenditure incurred by the taxpayer under any of subsections 127(18) to 127(20), in respect of first term shared-use-equipment or second term shared-use-equipment, and, for that purpose, a repayment made by the taxpayer in any taxation year preceding the first taxation year that ends coincidentally with the first period or the second period in respect of first term shared-use-equipment or second term shared-use-equipment, respectively, is deemed to have been incurred by the taxpayer in that first taxation year, exceeds the total of (f) the total of all amounts each of which is an amount deducted under subsection 127(5) from the tax otherwise payable under this Part by the taxpayer for a preceding taxation year in respect of property acquired, or an expenditure incurred, in the year or in any of the 10 taxation years immediately preceding or the 2 taxation years immediately following the year, or in respect of the taxpayer’s SR&ED qualified expenditure pool at the end of such a year, (g) the total of all amounts each of which is an amount required by subsection 127(6) to be deducted in computing the taxpayer’s investment tax credit (i) at the end of the year, or (ii) [Repealed, 1996, c. 21, s. 30] (iii) at the end of any of the 9 taxation years immediately preceding or the 3 taxation years immediately following the year, (h) the total of all amounts each of which is an amount required by subsection 127(7) to be deducted in computing the taxpayer’s investment tax credit (i) at the end of the year, or (ii) [Repealed, 1996, c. 21, s. 30] (iii) at the end of any of the 10 taxation years immediately preceding or the 3 taxation years immediately following the year, (i) the total of all amounts each of which is an amount claimed under subparagraph 192(2)(a)(ii) by the taxpayer for the year or a preceding taxation year in respect of property acquired, or an expenditure made, in the year