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I-3 - Taxation Act

Section 107.3
Disposition versions

Full text
107.3. (Repealed).
1996, c. 39, s. 37; 2005, c. 1, s. 49; 2019, c. 14, s. 78.
107.3. Where an individual elects under section 726.9.2 in respect of a business, the individual is deemed to have received proceeds of a disposition on 23 February 1994 of incorporeal capital property in respect of the business equal to 4/3 of the amount by which the amount determined in respect of the business under subparagraph ii of subparagraph a of the first paragraph of section 107.2 exceeds the amount determined in respect of the business under subparagraph i of the said subparagraph a.
1996, c. 39, s. 37; 2005, c. 1, s. 49.
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