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I-3 - Taxation Act

Section 611
Disposition versions

Full text
611. A taxpayer who has included an amount in computing his income for the year by virtue of section 608 or 610 may deduct for the year the lesser of such amount and the amount by which the cost to him of the right to a share of the income or loss of a partnership under an agreement referred to in section 608 exceeds the aggregate of the amounts in respect of that right that were deductible by virtue of this section in computing his income for previous taxation years.
1975, c. 22, s. 169; 1997, c. 3, s. 71.
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