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I-3 - Taxation Act

Section 132.2
Disposition versions

Full text
132.2. A taxpayer shall not deduct, in computing his income from a business or property for a taxation year, an amount in respect of any loss, depreciation or reduction in the value or amortized cost of a loan or lending asset made or acquired by him in the ordinary course of his business of insurance or the lending of money and not disposed of by him in the taxation year, except as expressly permitted by this Part.
1990, c. 59, s. 73; 1993, c. 16, s. 74.
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