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I-3 - Taxation Act

Section 231.0.3
Disposition versions

Full text
231.0.3. The fraction referred to in subparagraph v of paragraph c of section 231.0.1 in respect of a taxation year of a taxpayer is determined by the formula

[(A × 2/3) + (B × 1/2)] / (A + B).

In the formula provided for in the first paragraph,
(a)  A is the taxpayer’s net capital gains or net capital losses, as the case may be, from dispositions of property in the period that begins at the beginning of the year and ends on 17 October 2000; and
(b)  B is the taxpayer’s net capital gains or net capital losses, as the case may be, from dispositions of property in the period that begins on 18 October 2000 and ends at the end of the year.
2003, c. 2, s. 67.
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