Versions of s. 110.6(1), definition “investment expense”, para (f)

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

2017-01-01 to present available View Source

the amount, if any, by which the total of the individual’s net capital losses for other taxation years deducted under paragraph 111(1)(b) in computing the individual’s taxable income for the year exceeds the amount determined in respect of the individual for the year under paragraph (a) of the description of B in the definition annual gains limit; (frais de placement)

Full text

the amount, if any, by which the total of the individual’s net capital losses for other taxation years deducted under paragraph 111(1)(b) in computing the individual’s taxable income for the year exceeds the amount determined in respect of the individual for the year under paragraph (a) of the description of B in the definition annual gains limit; (frais de placement)
2004-08-31 to 2017-01-01 View Source

the amount, if any, by which the total of the individual’s net capital losses for other taxation years deducted under paragraph 111(1)(b) in computing the individual’s taxable income for the year exceeds the amount determined in respect of the individual for the year under paragraph (a) of the description of B in the definition annual gains limit;