I-3 - Taxation Act

Full text
269. For the purposes of this division a loss on precious property for a taxation year shall be computed by subtracting from the aggregate of the taxpayer’s losses for the year from the disposition of precious property, the aggregate of his gains for the year from the disposition of precious property, except cultural property contemplated in section 232.
1972, c. 23, s. 249; 1975, c. 22, s. 49.