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I-3 - Taxation Act

Section 735.1
Disposition versions

Full text
735.1. Notwithstanding sections 727 and 728.1, no amount may be deducted by a corporation in computing its taxable income for a taxation year in respect of a non-capital loss or a farm loss, as the case may be, sustained in any preceding taxation year, where an election was made in respect of that loss under section 1029.1, as it read for that preceding taxation year.
1981, c. 12, s. 7; 1985, c. 25, s. 120; 1997, c. 3, s. 71; 2000, c. 39, s. 45.
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