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I-3 - Taxation Act

Section 851.3.1
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851.3.1. For the purpose of computing the taxable income of a segregated fund trust for a taxation year that begins after 31 December 2017, a non-capital loss of the trust incurred in a taxation year that begins before 1 January 2018 is deemed to be nil.
2020, c. 16, s. 127.
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