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I-3 - Taxation Act

Section 744.8
Disposition versions

Full text
744.8. Where a taxpayer disposes of a share at a particular time,
(a)  for the purpose of determining whether section 744.6 applies to the disposition, the conditions in the first paragraph of that section shall be applied without reference to a deemed disposition and reacquisition of the share before that time; and
(b)  any aggregate of amounts under the third paragraph of section 744.6 in respect of the disposition shall be determined from the time when the taxpayer actually acquired the share.
1996, c. 39, s. 204.
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