It's supposed to be effective for expenses incurred after 2006; i.e., for the 2007 and subsequent taxation years.
On December 5th, 2006. See this statement in context.
On December 5th, 2006. See this statement in context.
December 5th, 2006 / 10:20 a.m.
Director, Tax Legislation Division, Tax Policy Branch, Department of Finance
It's supposed to be effective for expenses incurred after 2006; i.e., for the 2007 and subsequent taxation years.
See context to find out what was said next.