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I-3 - Taxation Act
Section 782
Disposition versions
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1 to I.0.2.0.4 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Titles IX to XI of Book V.
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1 to I.0.2.0.3 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Titles IX to XI of Book V.
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1 to I.0.2.0.2 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Titles IX to XI of Book V.
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1, I.0.2, I.0.2.0.2 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Titles IX to XI of Book V.
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1, I.0.2 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Titles IX to XI of Book V.
782. The trustee shall, within 90 days from the end of the calendar year for each year during which an individual is in bankruptcy, file with the Minister a fiscal return, in the prescribed form, relating to the income from transactions of the bankruptcy. In this respect, the trustee may, in computing the individual’s income for each of those years, claim a deduction under section 336.6 only in respect of an unused portion of the total investment expense of the individual, within the meaning of section 336.5, for any taxation year that ended before the individual was discharged absolutely from bankruptcy, and may not, in computing the individual’s taxable income or the tax payable by the individual under this Part, as the case may be, for each of those years, claim any deduction contemplated
(a) in Book IV, except those permitted by section 725.2 or 725.2.2 or sections 725.3 to 725.5 or by Title VI.5 in respect of an amount included in computing income under this section for the year and those permitted by sections 727 to 737 in respect of a loss of the individual for any year that ended before the individual was discharged absolutely from bankruptcy;
(b) in Chapters I.0.1, I.0.2 and I.0.3 of Title I of Book V;
(b.0.1) in Chapter I.0.2.1 of Title I of Book V in respect of a gift made by the individual on or after the day the individual became bankrupt;
(b.1) section 752.0.18.10 in respect of tuition fees or examination fees paid in respect of the year;
(b.2) in section 752.0.18.15 in respect of interest paid on or after the day on which the individual became bankrupt;
(c) (paragraph repealed);
(d) in Title IX of Book V.
