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I-3 - Taxation Act

Section 484.13
Disposition versions

Full text
484.13. Where a property is seized at any time in a taxation year by a creditor in respect of a debt, no amount in respect of the debt
(a)  is deductible in computing the creditor’s income for the year or a subsequent taxation year as a bad, doubtful or impaired debt; or
(b)  shall be included after that time in computing, for the purposes of this Part, any balance of undeducted outlays, expenses or other amounts of the creditor as a bad, doubtful or impaired debt.
1996, c. 39, s. 139; 2001, c. 7, s. 48; 2001, c. 53, s. 72.
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