I-4 - Act respecting the application of the Taxation Act

Full text
26. The deductions allowed for any year under section 25 to a partner may be claimed by a person who has become a member of the partnership after 18 June 1971 and has remained a member without interruption until 31 December 1971, but it shall not exceed in that case 10% of the amount of the aggregate described in that section.
1972, c. 24, s. 40.