D Inc.’s income for the current year consists of interest income of $6,000, a taxable capital gain of $20,000 and a business loss of $30,000. D Inc.
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D Inc.’s income for the current year consists of interest income of $6,000, a taxable capital gain of
$20,000 and a business loss of $30,000. D Inc. has net capital losses of $25,000 incurred two years
ago. What is the maximum non-capital loss for the current year
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