Document ID: chunk:federal_register_of_legislation:C2010C00635:clause:3_4
Version: federal_register_of_legislation:C2010C00635
Segment Type: clause
Provision Reference: sch 3 cl 4
Character Range: 21011–21670

4                                  Company that has a *capital loss or *net capital loss to reduce its *capital gain described in paragraph 115‑215(3)(c) where:                                                                                                             The excess of the reduction amount over the Subdivision 152‑C reduction to the paragraph 115‑215(3)(c) amount
                                   (a) that capital loss or net capital loss is more than 1/2 of the trust gain referred to in subsection 115‑215(3); and
                                   (b) that trust gain is reduced by an amount (the reduction amount) under Subdivision 152‑C