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I-3, r. 1 - Regulation respecting the Taxation Act

Section 851.22.20r1
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Full text
851.22.20R1. (Revoked).
O.C. 390-2012, s. 64; O.C. 321-2017, s. 42.
851.22.20R1. The amount prescribed for the purposes of section 851.22.20 of the Act in respect of a taxpayer for a taxation year that ends after 30 October 1994 is the amount that would be prescribed in respect of the taxpayer for the year under Division II if the references in that division to section 851.22.18 of the Act were read as references to section 851.22.20 of the Act, and if the words “amount of the transition deduction” wherever they appear, were read as “amount of the transition loss, within the meaning of the second paragraph of section 851.22.20R1,”.
For the purposes of the first paragraph, the amount of a taxpayer’s transition loss means the amount elected by the taxpayer under section 851.22.19 of the Act to be an allowable capital loss of the taxpayer for its taxation year that includes 31 October 1994.
O.C. 390-2012, s. 64.
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