I-3 - Taxation Act

Section 597.2 Disposition versions

2010-04-20

597.2. For the purposes of paragraph a of section 597.1, the assets referred to therein are the following:

(a)  shares of the capital stock of a corporation;

(b)  indebtedness or annuities;

(c)  interests in a fund, organization, corporation, entity, trust or partnership;

(d)  commodities;

(e)  immovable property;

(f)  Canadian of foreign resource properties;

(g)  foreign currency; and

(h)  rights or options to acquire or dispose of any of the assets listed in paragraphs a to g.

1986, c. 15, s. 90; 1997, c. 3, s. 71; 2010, c. 5, s. 52.

2006-03-01

597.2. For the purposes of paragraph a of section 597.1, the assets referred to therein are the following:

(a)  shares of the capital stock of a corporation;

(b)  indebtedness or annuities;

(c)  interests in a fund, organization, corporation, entity, trust or partnership;

(d)  commodities;

(e)  immovable property;

(f)  Canadian of foreign resource properties;

(g)  currency of a country other than Canada;

(h)  rights or options to acquire or dispose of any of the assets listed in paragraphs a to g.

1986, c. 15, s. 90; 1997, c. 3, s. 71.