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I-3 - Taxation Act

Section 733
Disposition versions

Full text
733. A loss by a taxpayer resulting from a farming business during a taxation year is not deductible for the purposes of section 731, when the taxpayer has disposed of the land used in such farming business, to the extent that such loss must be, under paragraph l of section 255, added in computing the adjusted cost base of the taxpayer’s land, immediately before the disposition.
1972, c. 23, s. 551; 2000, c. 39, s. 43; 2003, c. 2, s. 208.
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