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I-3 - Taxation Act

Section 207
Disposition versions

Full text
207. For the purposes of this Part, a taxpayer’s restricted farm loss for a taxation year is the amount by which the amount determined under subparagraph i of paragraph a of section 205 in respect of the taxpayer for the year exceeds the aggregate of the amount determined under subparagraph ii of that paragraph a in respect of the taxpayer for the year and all amounts each of which is an amount by which the taxpayer’s restricted farm loss for the year is required to be reduced because of sections 485 to 485.18.
1972, c. 23, s. 196; 1973, c. 17, s. 20; 1996, c. 39, s. 57.
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