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Versions of s. 80(1), definition “relevant loss balance”, para (a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2017-01-01 to present available View Source
    subject to paragraph (b), the amount of such loss that would be deductible in computing the debtor’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year that includes that time if
    Full text

    subject to paragraph (b), the amount of such loss that would be deductible in computing the debtor’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year that includes that time if

  2. 2013-12-12 to 2017-01-01 View Source
    subject to paragraph (b), the debtoramount hadof sufficientsuch incomesloss fromthat allwould sourcesbe anddeductible sufficientin computing the debtor’s taxable capitalincome gains,or taxable income earned in Canada, as the case may be, for the taxation year that includes that time if
    Full text

    subject to paragraph (b), the amount of such loss that would be deductible in computing the debtor’s taxable income or taxable income earned in Canada, as the case may be, for the taxation year that includes that time if

  3. 2004-08-31 to 2013-12-12 View Source

    the debtor had sufficient incomes from all sources and sufficient taxable capital gains,