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Income Tax Regulations

Version of section 9600 from 2016-06-22 to 2022-06-08:

Marginal note:Prescribed durable goods

 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods:

  • (a) books;

  • (b) games and puzzles;

  • (c) containers (such as plastic boxes or banker boxes); and

  • (d) educational support software.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2016, c. 7, s. 60

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