compensation amount means the amount deducted by a taxpayer in computing the taxpayer’s income from a farming business under subsection 80.3(2) of the Act for the 2016, 2017 or 2019 taxation year, as the case may be, in respect of the forced destruction of livestock under section 51 of the Health of Animals Act due to bovine tuberculosis. (montant de compensation)
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.