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ITA Section: 111(8)

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ITA Section: 111(8)

Income Tax Folio S4-F8-C1, Business Investment Losses

Category: CRA Income Tax Folio

February 17, 2017

Series 4: Businesses Folio 8: Losses Chapter 1: Business Investment Losses Summary A taxpayer’s business investment loss is basically a capital loss from a disposition of

ITA Sections: 110.6, 111(1)(a), 111(1)(b), 111(8), 125(7), 129(4), 164(6), 248(1), 3(b), 3(d), 38(c), 39(1)(c), 39(10), 39(12), 39(9), 40(2)(g)(ii), 50(1.1), 50(1), 84(9), 89(1)

Topics: Business Investment Losses

IT262R2- Losses of Non-Residents and Part-Year Residents

Category: CRA Interpretations

September 5, 2002

NO: IT-262R2 DATE: November 28, 1996 SUBJECT: INCOME TAX ACT Losses of Non-Residents and Part-Year Residents REFERENCE: Section 114, subsection 111(9) and paragraphs 115(1)(c) and

ITA Sections: 111(1.1), 111(1), 111(3), 111(8), 111(9), 114, 115(1)(c), 115(1)(e), 2(3), 3, 31, 80, 96(2.1)

Topics: Losses of Non-Residents and Part-Year Residents

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)

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