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I-3 - Taxation Act

Section 776.64
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776.64. For the purposes of this chapter, any amount deductible under a provision of this Part in computing the income or loss of a partnership for a fiscal period is, to the extent of a member’s share of the partnership’s income or loss, deemed to be deductible by the member under that provision in computing the member’s income for the taxation year in which the fiscal period ends.
1988, c. 4, s. 79; 1997, c. 3, s. 71; 2000, c. 5, s. 182.
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