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I-3 - Taxation Act

Section 108
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108. (Repealed).
1972, c. 23, s. 97; 1978, c. 26, s. 24; 2019, c. 14, s. 78.
108. Where under this Part an amount is deemed the taxpayer’s proceeds from disposition of property at a particular time, that amount is for the purposes of this division deemed to have become payable to him at that time.
1972, c. 23, s. 97; 1978, c. 26, s. 24.
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