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S-32.001 - Act respecting income support, employment assistance and social solidarity
Section 79.1
Disposition versions
79.1. (Repealed).
79.1. For the purposes of paragraph 2 of section 79, where a person is a member of a partnership at the end of the fiscal period of a partnership, any amount deducted by the partnership under section 130 or 130.1 of the Taxation Act (chapter I-3) in computing its income from a business for that fiscal period is deemed to have been deducted by the person under that section, to the extent of the person’s share of that amount, in computing the person’s income from that business for the taxation year during which the fiscal period ended.
