I-4 - Act respecting the application of the Taxation Act

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71. For the purposes of section 69, the disposition after 6 May 1974 of a capital property in respect of which the election contemplated in section 518 or 529 of the Taxation Act (chapter I-3) was made is deemed to be a transaction between persons not dealing at arm’s length.
1975, c. 22, s. 274.