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I-3 - Taxation Act
Section 101.7
Disposition versions
101.7. For the purposes of section 101.6, in no case shall the amount elected by the taxpayer under this section exceed the least of
(a) the amount received by the taxpayer and to which that section refers;
(b) the capital cost of the property to the taxpayer otherwise determined;
(c) where the taxpayer has disposed of the property before the year, nil.
