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26 documents
Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company
Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event
Deferred capital loss or deduction: whether deduction in respect of novation of a financial instrument is to be disregarded
Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
Capital Gains: Is a net capital loss from the previous year of income taken into account in calculating separate net income?
Income tax: capital gains: how is a net capital loss treated if it is unrecouped by a taxpayer at the date of his or her death?