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I-3 - Taxation Act

Section 851.22.19
Disposition versions

Full text
851.22.19. (Repealed).
1996, c. 39, s. 235; 2001, c. 7, s. 130; 2015, c. 24, s. 127.
851.22.19. Such amount as a taxpayer elects, not exceeding a prescribed amount in respect of capital properties disposed of by the taxpayer because of section 851.22.15, is deemed to be an allowable capital loss of the taxpayer for its taxation year that includes 31 October 1994 from the disposition of property or, where the taxpayer was not resident in Canada at any time in the year, from the disposition of taxable Québec property.
1996, c. 39, s. 235; 2001, c. 7, s. 130.
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