IT232R3 ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years

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IT232R3 ARCHIVED - Losses - Their Deductibility in the Loss Year or in Other Years


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We have archived this page and will not be updating it.

You can use it for research or reference.

This bulletin discusses the rules that determine the extent to which various types of losses can be used in the taxation year in which a loss is incurred.

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2025-08-26