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I-3 - Taxation Act

Section 250.1.1
Disposition versions

Full text
250.1.1. For the purpose of computing the income of a taxpayer who is a member of a partnership, sections 250.1 and 250.3 apply as if every Canadian security owned by the partnership were owned by the taxpayer, and every Canadian security disposed of by the partnership in a fiscal period of the partnership were disposed of by the taxpayer at the end of that fiscal period.
1993, c. 16, s. 111; 1997, c. 3, s. 71.
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