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I-3 - Taxation Act

Section 333.12
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333.12. Section 333.9 does not apply in respect of a taxpayer’s grant of a restrictive covenant if one of the results of not applying section 421 to the consideration received or receivable in respect of the restrictive covenant would be that paragraph a of section 28 would not apply to consideration that would, but for sections 333.5 to 333.14, be included in computing a taxpayer’s income from a source that is an office or employment or a business or property.
2009, c. 5, s. 117; 2015, c. 21, s. 164.
333.12. Paragraph c of section 333.6 does not apply to an amount that would, but for sections 333.5 to 333.16, be included in computing a taxpayer’s income from a source that is an office or employment or a business or property under paragraph a of section 28.
2009, c. 5, s. 117.
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