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I-3 - Taxation Act

Section 733.0.8
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Full text
733.0.8. (Repealed).
2003, c. 9, s. 53; 2004, c. 21, s. 134; 2005, c. 38, s. 94; 2022, c. 23, s. 46.
733.0.8. For the purpose of determining the amount of the non-capital loss, farm loss, net capital loss, restricted farm loss or limited partnership loss for a taxation year of an individual who, for that year, benefited from the deduction provided for in section 737.18.34, an income realized by the individual during any of the individual’s specified periods, within the meaning of section 737.18.29, in relation to an employment, or a loss sustained by the individual during such a period is deemed to be equal to the product obtained by multiplying the income or loss by the amount by which 100% exceeds the percentage determined under subparagraph a of the second paragraph of section 737.18.34 in respect of that period.
2003, c. 9, s. 53; 2004, c. 21, s. 134; 2005, c. 38, s. 94.
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