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I-3 - Taxation Act

Section 1104.0.1
Disposition versions

Full text
1104.0.1. In this Book, “taxed capital gains” of a corporation for a taxation year means the amount by which its taxable capital gains for the year from the disposition of property exceed the aggregate of its allowable capital losses for the year from the disposition of property and the amount deducted under section 729 for the purpose of computing its taxable income for the year.
1994, c. 22, s. 337; 1997, c. 3, s. 71.
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