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I-3 - Taxation Act

Section 732
Disposition versions

Full text
732. For the purposes of section 731, a loss by a taxpayer resulting from a farming business during a taxation year is deemed, to the extent that such loss is included in the amount of a deduction permitted by sections 634 and 635 in computing his income for a subsequent year, not to be a loss for the purpose of computing his taxable income for that subsequent year or any year subsequent to it.
1972, c. 23, s. 550.
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