735. No amount is deductible as a non-capital loss, farm loss, net capital loss, restricted farm loss or limited partnership loss under section 727, 728.1, 729, 731, 733.0.0.1 or 737 for any taxation year, as long as the corresponding deductible losses for the previous years have not been deducted.
1972, c. 23, s. 553; 1985, c. 25, s. 120; 1988, c. 4, s. 57; 1997, c. 3, s. 71.