Hyperlawhypertext legal database Income Tax Act

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Versions of s. 111(4)(a)

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.

  1. 2018-01-01 to present available View Source
    no amount in respect of a net capital loss for a taxation year that ended before that time is deductible in computing the taxpayer’s taxable income for a taxation year that ends after that time;
    Full text

    no amount in respect of a net capital loss for a taxation year that ended before that time is deductible in computing the taxpayer’s taxable income for a taxation year that ends after that time;

  2. 2013-12-12 to 2018-01-01 View Source
    no amount in respect of a net capital loss for a taxation year endingthat ended before that time is deductible in computing the corporation’staxpayer’s taxable income for a taxation year endingthat ends after that time, andtime;
    Full text

    no amount in respect of a net capital loss for a taxation year that ended before that time is deductible in computing the taxpayer’s taxable income for a taxation year that ends after that time;

  3. 2004-08-31 to 2013-12-12 View Source

    no amount in respect of a net capital loss for a taxation year ending before that time is deductible in computing the corporation’s taxable income for a taxation year ending after that time, and