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I-3 - Taxation Act
Section 728.0.1
Disposition versions
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
i.1. the amount deductible in computing the taxpayer’s income for the year as a consequence of the application of paragraph d of section 657.1,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7, 726.28 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.0.3, 725.1.1, 725.1.2, 725.2 to 725.5.1, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28, the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under any of paragraphs b, c, c.1, c.2 and d, as the case may be, of the definition of “additional investment expense” in section 336.5 and the aggregate of all amounts each of which is an amount the taxpayer is required to include in computing the taxpayer’s taxable income under section 726.29, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income under sections 725.7.1 and 725.7.2, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the aggregate of the amounts the taxpayer is required to include in computing the taxpayer’s taxable income under sections 694.0.0.1 and 694.0.0.3.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
i.1. the amount deductible in computing the taxpayer’s income for the year as a consequence of the application of paragraph d of section 657.1,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7, 726.28 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.0.3, 725.1.1, 725.1.2, 725.2 to 725.5, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28, the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under any of paragraphs b, c, c.1, c.2 and d, as the case may be, of the definition of “additional investment expense” in section 336.5 and the aggregate of all amounts each of which is an amount the taxpayer is required to include in computing the taxpayer’s taxable income under section 726.29, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income under sections 725.7.1 and 725.7.2, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the aggregate of the amounts the taxpayer is required to include in computing the taxpayer’s taxable income under sections 694.0.0.1 and 694.0.0.3.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
i.1. the amount deductible in computing the taxpayer’s income for the year as a consequence of the application of paragraph d of section 657.1,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.0.3, 725.1.1, 725.1.2, 725.2 to 725.5, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28 and the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under paragraph b, c, c.1, c.2 or d, as the case may be, of the definition of “additional investment expense” in section 336.5, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income under sections 725.7.1 and 725.7.2, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the aggregate of the amounts the taxpayer is required to include in computing the taxpayer’s taxable income under sections 694.0.0.1 and 694.0.0.3.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
i.1. the amount deductible in computing the taxpayer’s income for the year as a consequence of the application of paragraph d of section 657.1,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.0.3, 725.1.1, 725.1.2, 725.2 to 725.6, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28 and the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under paragraph b, c, c.1, c.2 or d, as the case may be, of the definition of “additional investment expense” in section 336.5, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income under sections 725.7.1 and 725.7.2, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the aggregate of the amounts the taxpayer is required to include in computing the taxpayer’s taxable income under sections 694.0.0.1 and 694.0.0.3.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.0.3, 725.1.1, 725.1.2, 725.2 to 725.6, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28 and the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under paragraph b, c, c.1, c.2 or d, as the case may be, of the definition of “additional investment expense” in section 336.5, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income under sections 725.7.1 and 725.7.2, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the aggregate of the amounts the taxpayer is required to include in computing the taxpayer’s taxable income under sections 694.0.0.1 and 694.0.0.3.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of
i. the taxpayer’s losses for the year from an office, employment, business or property,
ii. the aggregate of the amounts deducted by the taxpayer in computing the taxpayer’s taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7 and 729, and Titles VI.5 and VI.5.1, or that the taxpayer could have so deducted for the year under section 726.4.3 if the taxpayer’s income had been sufficient for that purpose, and of the amounts deductible in computing the taxpayer’s taxable income for the year under any of sections 725, 725.1.1, 725.1.2, 725.2 to 725.6, 738 to 746 and 845, and
iii. if the particular time referred to in section 728 precedes the taxpayer’s eleventh taxation year that follows the year, the taxpayer’s allowable business investment losses for the year, exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28 and the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under paragraph b, c or d, as the case may be, of the definition of “additional investment expense” in section 336.5, exceeds the aggregate of
i. the amount determined under subparagraph i of paragraph c of section 28, and
ii. the amount by which the amount deducted by the taxpayer in computing the taxpayer’s taxable income under section 725.7.1, or that the taxpayer could have so deducted if the taxpayer’s income had been sufficient for that purpose, exceeds the amount the taxpayer is required to include in computing the taxpayer’s taxable income under section 694.0.0.1.
728.0.1. The amount to which section 728 refers is the amount by which
(a) the aggregate of his losses for the year from an office, employment, business or property, his allowable business investment losses for the year, the amounts deducted by him in computing his taxable income for the year under sections 726.4.1, 726.4.3 to 726.4.7 and 729, and Titles VI.5 and VI.5.1, or that he could have so deducted for the year under section 726.4.3 if his income had been sufficient therefor, and all amounts deductible in computing his taxable income for the year pursuant to any of sections 725, 725.1.1, 725.1.2, 725.2 to 725.6, 738 to 746 and 845 exceeds
(b) the amount by which, for the year, in respect of the taxpayer, the total of the aggregate of the amounts determined under paragraphs a and b of section 28 and the portion of the amount determined under section 737.0.1 that does not exceed the amount determined under paragraph b, c or d, as the case may be, of the definition of "additional investment expense" in section 336.5, exceeds the amount determined under subparagraph i of paragraph c of section 28.
