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Versions of s. 180.01(2)(e)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2011-12-15 to present available View Source
    notwithstanding subsection 152(4) and as the circumstances require, the Minister shall re-determine the taxpayer’s net capital loss (as defined in subsection 111(8)) for the taxation year and reassess any taxation year in which an amount has been deducted under paragraph 111(1)(b).
    Full text

    notwithstanding subsection 152(4) and as the circumstances require, the Minister shall re-determine the taxpayer’s net capital loss (as defined in subsection 111(8)) for the taxation year and reassess any taxation year in which an amount has been deducted under paragraph 111(1)(b).

  2. 2010-12-15 to 2011-12-15 View Source

    notwithstanding subsection 152(4) and as the circumstances require, the Minister shall re-determine the taxpayer’s net capital loss (as defined in subsection 111(8)) for the taxation year and reassess any taxation year in which an amount has been deducted under paragraph 111(1)(b).