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I-3 - Taxation Act

Section 851.22.3
Disposition versions

Full text
851.22.3. (Repealed).
1996, c. 39, s. 235; 1997, c. 3, s. 71; 2010, c. 25, s. 97.
851.22.3. For the purposes of the definition of “mark-to-market property” in section 851.22.1, where on 31 October 1994, a taxpayer whose taxation year 1994 ends after 30 October 1994 held a share of a corporation in which the taxpayer did not have a significant interest at any time in the year, and at any time after the end of the year and before 1 May 1995, the taxpayer has a significant interest in the corporation, the taxpayer is deemed to have a significant interest in the corporation in the year and, as the case may be, in any subsequent taxation year ending before the time at which the taxpayer first had a significant interest in the corporation after the end of the year and before 1 May 1995.
1996, c. 39, s. 235; 1997, c. 3, s. 71.
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