The provisions of ITA 13(4) and 44(1) allow a taxpayer to ________. Question content area bottom Part 1 Choose the correct answer. A. defer capital gains resulting from involuntary OR voluntary dispositions of capital assets B. defer CCA recapture resulting ONLY from involuntary dispositions of capital assets C. permanently avoid capital gains resulting from involuntary dispositions of capital assets D. permanently avoid capital gains resulting from involuntary OR voluntary dispositions of capital assets