6 April 1993 T.I. (Tax Window), No. 30, p. 7, ¶2489)

Where a non-capital loss in a preceding year has been reinstated as the result of the carryback to that year of a net capital loss, the taxpayer...

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RC will accept late-filed elections provided a reassessment can be made within six years from the date of mailing of the notice of original...

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