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 Read More 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