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I-3 - Taxation Act
Section 1029.8.19.15
Disposition versions
1029.8.19.15. For the purposes of sections 1029.8.19.13 to 1029.8.19.14.1, where the amount that reduces an aggregate described in any of subparagraphs a to d of the first paragraph of section 1029.8.19.13 or 1029.8.19.14 or in subparagraph a or b of the first paragraph of section 1029.8.19.13.1 or 1029.8.19.14.1 is equal to the exclusion threshold applicable to the taxpayer for a taxation year or to the taxpayer’s share of a partnership’s exclusion threshold for a fiscal period that ends in a taxation year, as the case may be, the taxpayer may designate which of the taxpayer’s expenditures or of the taxpayer’s share of the expenditures included in that aggregate is to be reduced by all or part of the taxpayer’s exclusion threshold for the year or of the taxpayer’s share of the exclusion threshold applicable to the partnership for the fiscal period that ends in the year, as the case may be.
1029.8.19.15. For the purposes of sections 1029.8.19.13 to 1029.8.19.14.1, where the amount that reduces an aggregate described in any of subparagraphs a to d of the first paragraph of section 1029.8.19.13 or 1029.8.19.14, in paragraph a of section 1029.8.19.13.1 or in the first paragraph of section 1029.8.19.14.1 is equal to the exclusion threshold applicable to the taxpayer for a taxation year or to the taxpayer’s share of a partnership’s exclusion threshold for a fiscal period that ends in a taxation year, as the case may be, the taxpayer may designate which of the taxpayer’s expenditures or of the taxpayer’s share of the expenditures included in that aggregate is to be reduced by all or part of the taxpayer’s exclusion threshold for the year or of the taxpayer’s share of the exclusion threshold applicable to the partnership for the fiscal period that ends in the year, as the case may be.
1029.8.19.15. For the purposes of sections 1029.8.19.13 and 1029.8.19.14, where the amount that reduces an aggregate described in any of subparagraphs a to d of the first paragraph of either of those sections is equal to the exclusion threshold applicable to the taxpayer for a taxation year or to a taxpayer’s share of a partnership’s exclusion threshold for a fiscal period that ends in a taxation year, as the case may be, the taxpayer may designate which of the taxpayer’s expenditures or of the taxpayer’s share of the expenditures included in the aggregate described in that subparagraph is to be reduced by all or part of the taxpayer’s exclusion threshold for the year or of the taxpayer’s share of the exclusion threshold applicable to the partnership for the fiscal period that ends in the year, as the case may be.
