I-4 - Act respecting the application of the Taxation Act
47. The deduction allowed by paragraph a of section 46 shall not be claimed:
(a) for the taxation year in which the taxpayer dies;
(b) for any taxation year if the taxpayer ceases to be resident in Canada and to carry on his business during that year or the following year; nor
(c) for any taxation year where the taxpayer is not resident in Canada at any time during that year and ceases to carry on his business during that year or the following year.
1972, c. 24, s. 59; 1974, c. 18, s. 52; 1977, c. 26, s. 117.