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I-4, r. 1 - Regulation respecting the application of the Taxation Act (1980)
Section 83r1
Disposition versions
83R1. The expenses contemplated in subparagraph iii of paragraph b of section 83 of the Act shall be included in the aggregate contemplated in that paragraph only to the extent that they were incurred after 1948 and were not deducted by the taxpayer in computing his income from the partnership for his 1971 taxation year or any prior year for the purposes of the 1948 Income Tax Act (S.C., 1948, c. 52) or the Income Tax Act (R.S.C., 1952, c. 148).
