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I-3 - Taxation Act

Section 533
Disposition versions

Full text
533. The proceeds of disposition of the partnership interest of any member of a partnership on its winding-up is deemed to be the cost, to the member, of the property and shares received or receivable by the member as consideration for the disposition of the interest plus the amount of any money received by the member as consideration for the disposition.
1972, c. 23, s. 415; 1984, c. 35, s. 15; 1997, c. 3, s. 71; 2000, c. 39, s. 30.
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