Versions of s. 111(1.1)(a)(ii)

I-3.3 — Income Tax Act · 3 versions · View current text

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

2018-01-01 to present available View Source

the total of all amounts each of which is an amount determined by the formula A × B/C where A is the amount claimed under paragraph 111(1)(b) for the particular year by the taxpayer in respect of a net capital loss for a taxation year (in this paragraph referred to as the “loss year”), B is the fraction that would be used for the particular year under section 38 in respect of the taxpayer if the taxpayer had a capital loss for the particular year, and C is the fraction required to be used under section 38 in respect of the taxpayer for the loss year;

Full text

the total of all amounts each of which is an amount determined by the formula A × B/C where A is the amount claimed under paragraph 111(1)(b) for the particular year by the taxpayer in respect of a net capital loss for a taxation year (in this paragraph referred to as the “loss year”), B is the fraction that would be used for the particular year under section 38 in respect of the taxpayer if the taxpayer had a capital loss for the particular year, and C is the fraction required to be used under section 38 in respect of the taxpayer for the loss year;
2013-06-26 to 2018-01-01 View Source

the total of all amounts each of which is an amount determined by the formula A × B/C where A is the amount claimed under paragraph 111(1)(b) for the particular year by the taxpayer in respect of a net capital loss for a taxation year (in this paragraph referred to as the “loss year”), B is the fraction that would be used for the particular year under section 38 in respect of the taxpayer if the taxpayer had a capital loss for the particular year, and C is the fraction required to be used under section 38 in respect of the taxpayer for the loss year; ~~and~~

Full text

the total of all amounts each of which is an amount determined by the formula A × B/C where A is the amount claimed under paragraph 111(1)(b) for the particular year by the taxpayer in respect of a net capital loss for a taxation year (in this paragraph referred to as the “loss year”), B is the fraction that would be used for the particular year under section 38 in respect of the taxpayer if the taxpayer had a capital loss for the particular year, and C is the fraction required to be used under section 38 in respect of the taxpayer for the loss year;
2004-08-31 to 2013-06-26 View Source

the total of all amounts each of which is an amount determined by the formula A × B/C where A is the amount claimed under paragraph 111(1)(b) for the particular year by the taxpayer in respect of a net capital loss for a taxation year (in this paragraph referred to as the “loss year”), B is the fraction that would be used for the particular year under section 38 in respect of the taxpayer if the taxpayer had a capital loss for the particular year, and C is the fraction required to be used under section 38 in respect of the taxpayer for the loss year; and