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Versions of s. 111(7.1)

I-3.3 — Income Tax Act · 1 version

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

  1. 2004-08-31 to 2013-06-26 View Source

    Where an insurer has made an election under subsection 138(9) in respect of its 1975 taxation year, for the purpose of determining the amount deductible in computing its taxable income for its 1977 and subsequent taxation years in respect of the non-capital loss, if any, for the 1972 and each subsequent taxation year ending before 1977, a portion of the non-capital loss for each such year equal to the lesser of