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I-3 - Taxation Act

Section 418.38
Disposition versions

Full text
418.38. For the purposes of the second paragraph of section 418.37, the amount by which the taxpayer’s share of a class of expenses incurred by a partnership is reduced under the first paragraph of the said section in respect of a fiscal period of the partnership shall be added to the taxpayer’s share, otherwise determined, of that class of expenses incurred by the partnership in the following fiscal period of the partnership.
1990, c. 59, s. 166; 1997, c. 3, s. 71.
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