Versions of s. 66.21(1), definition “foreign resource loss”

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

2013-06-26 to present available View Source

foreign resource loss of a taxpayer for a taxation year in respect of a country other than Canada means the taxpayer’s loss for the year in respect of the country determined in accordance with the definition foreign resource income with such modifications as the circumstances require. (perte résultant de ressources à l’étranger)

Full text

foreign resource loss of a taxpayer for a taxation year in respect of a country other than Canada means the taxpayer’s loss for the year in respect of the country determined in accordance with the definition foreign resource income with such modifications as the circumstances require. (perte résultant de ressources à l’étranger)
2004-08-31 to 2013-06-26 View Source

foreign resource loss of a taxpayer for a taxation year in respect of a country other than Canada means the taxpayer’s loss for the year in respect of the country determined in accordance with the definition foreign resource income with such modifications as the circumstances require.