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I-3 - Taxation Act

Section 728.1
Disposition versions

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728.1. A taxpayer may deduct, in a particular taxation year, the farm losses sustained by the taxpayer
(a)  in the 10 taxation years that precede and in the three taxation years that follow the particular year if the losses are sustained in a taxation year that ends after 31 December 1983, but before 1 January 2006; and
(b)  in the 20 taxation years that precede and in the three taxation years that follow the particular year if the losses are sustained in a taxation year that ends after 31 December 2005.
1985, c. 25, s. 118; 2006, c. 36, s. 62.
728.1. A taxpayer may deduct his farm losses for the ten taxation years preceding and the three taxation years following the year.
1985, c. 25, s. 118.
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