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I-3 - Taxation Act

Section 776.61.1
Disposition versions

Full text
776.61.1. For the purposes of section 776.51, the amount that is deductible by the individual in computing the individual’s income for the year under section 336.6 is to be established as if it were equal to the lesser of
(a)  the amount that the individual deducted under section 336.6 for the year; and
(b)  the amount that would be deductible under section 336.6 for the year if sections 776.53 to 776.55.3, 776.57 and 776.57.1 were applicable in computing each unused portion of the total investment expense of the individual, within the meaning of section 336.5.
2005, c. 38, s. 197.
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