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I-3 - Taxation Act

Section 776.1.2
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776.1.2. An individual may deduct from his tax otherwise payable for a taxation year under this Part, an amount not exceeding the amount, if any, by which the balance of the amount he has not deducted under section 776.1.1 in respect of a share described therein, for the year or a preceding taxation year, exceeds any amount deducted under this section, in respect of the share, for a preceding taxation year.
1983, c. 44, s. 30; 1988, c. 4, s. 70; 1989, c. 5, s. 127; 2001, c. 53, s. 141.
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