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I-3 - Taxation Act

Section 726.4.4
Disposition versions

Full text
726.4.4. An individual shall deduct, in computing his taxable income for a taxation year subsequent to his taxation year 1987, the excess amount referred to in the first paragraph of section 130.1, which concerns a prescribed class including a certified Québec film, which he would have been bound to deduct in computing his income for the year pursuant to the second paragraph of section 130.1 but for the fourth paragraph of that section.
For the purposes of sections 93 to 104, the excess amount is deemed to have been deducted by the individual under paragraph a of section 130 in computing his income for the year from a business or property.
1989, c. 5, s. 86; 1991, c. 8, s. 14.
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