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I-3 - Taxation Act

Section 733.0.4
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Full text
733.0.4. (Repealed).
2000, c. 39, s. 44; 2021, c. 18, s. 52.
733.0.4. For the purpose of determining the amount of the non-capital loss, farm loss, net capital loss or limited partnership loss for a taxation year of a corporation that, in that year, carries on a recognized business, within the meaning of the first paragraph of section 1029.8.36.0.38, or is a member of a partnership that, in a fiscal period of the partnership ending in that year, carries on such a business, the amount determined under subparagraph a of the first paragraph of section 737.18.11 in respect of the corporation for the year and the amount determined in respect of the corporation for the year under subparagraph b of that paragraph are deemed to be nil.
2000, c. 39, s. 44.
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