I-3 - Taxation Act

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729. A taxpayer may deduct his net capital losses for the taxation years preceding and the three taxation years following the year.
1972, c. 23, s. 547; 1982, c. 5, s. 143; 1985, c. 25, s. 118; 1987, c. 67, s. 144; 1990, c. 59, s. 274.