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I-3 - Taxation Act

Section 832.2
Disposition versions

Full text
832.2. Notwithstanding any other provision of this Part, where an insurer has a loss for a taxation year from the disposition, because of section 832.1, of a property other than a specified debt obligation, as defined in section 851.22.1, and the loss would, but for this section, have been deductible for the year, the loss shall be deductible only in the taxation year in which the taxpayer disposes of the property otherwise than because of section 832.1.
1984, c. 15, s. 185; 1996, c. 39, s. 226.
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