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Versions of s. 12(14)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2023-01-01 to present available View Source

    For the purposes of this Part, a taxpayer’s loss from a business in respect of a flipped property is deemed to be nil.