IT232R3- Losses – Their Deductibility in the Loss Year or in Other Years Category: CRA Interpretations September 4, 2002 NO: IT-232R3 DATE: July 4, 1997 SUBJECT: INCOME TAX ACT Losses – Their Deductibility in the Loss Year or in Other Years REFERENCE: Subsection 111(1) Read More ITA Sections: 110.4(2), 111.1, 111(1.1), 111(1), 111(10), 111(2), 111(3), 111(8), 12(1)(x.1), 120.1, 152(6), 186, 186(1)(c), 186(1)(d), 3, 3(b), 3(d), 31, 40(2)(g)(iii), 41, 46(1), 54, 80, 96(2.1), 96(2.2), 96(2.4) Topics: Losses - Their Deductibility in the Loss Year or in Other Years
