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I-3 - Taxation Act

Section 728
Disposition versions

Full text
728. For the purposes of section 727, the “non-capital loss” of a taxpayer for a taxation year means, at a particular time, the amount by which the amount determined under section 728.0.1 in respect of the taxpayer for the year exceeds the aggregate of
(a)  the taxpayer’s farm loss for the year; and
(b)  any amount by which the non-capital loss of the taxpayer for the year is required to be reduced because of sections 485 to 485.18.
1972, c. 23, s. 546; 1978, c. 26, s. 127; 1979, c. 18, s. 58; 1985, c. 25, s. 118; 1986, c. 19, s. 150; 1993, c. 19, s. 44; 1996, c. 39, s. 194; 2001, c. 53, s. 98; 2006, c. 36, s. 60.
728. For the purposes of section 727, the "non-capital loss" of a taxpayer for a taxation year means the amount by which the amount determined under section 728.0.1 in respect of the taxpayer for the year exceeds the aggregate of
(a)  the taxpayer’s farm loss for the year; and
(b)  any amount by which the non-capital loss of the taxpayer for the year is required to be reduced because of sections 485 to 485.18.
1972, c. 23, s. 546; 1978, c. 26, s. 127; 1979, c. 18, s. 58; 1985, c. 25, s. 118; 1986, c. 19, s. 150; 1993, c. 19, s. 44; 1996, c. 39, s. 194; 2001, c. 53, s. 98.
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