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I-3 - Taxation Act

Section 257.2.1
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257.2.1. For the purposes of subparagraph i of paragraph l of section 257 in respect of a taxpayer, a partnership’s loss for a fiscal period, computed in accordance with that subparagraph, does not include all or any portion of that loss that may reasonably be considered to be included in the taxpayer’s limited partnership loss in respect of the partnership for the taxpayer’s taxation year in which that fiscal period ends.
2003, c. 2, s. 89.
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