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Form 100. 2019 Personal Income Tax return

8.3.5. Joint taxation compensation rules

Joint taxation will compensate, in accordance with the general tax rules, for capital losses made and not offset by the taxpayers who are members of the family unit in previous tax periods in which they have been individually taxed.

Capital losses determined jointly will be eligible exclusively in the event of individual taxation, for those taxpayers who are liable in accordance with the rules on the individualization of income contained in the Act.