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Versions of s. 111(7.1)(a)

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

    the portion of the non-capital loss for the year (determined without reference to this subsection) that would be deductible in computing the insurer’s taxable income for its 1977 taxation year if the insurer had sufficient income for that year, and