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I-3, r. 1 - Regulation respecting the Taxation Act

Section 130r125
Disposition versions

Full text
130R125. A taxpayer who disposes of a property in any of the circumstances mentioned in section 130R123 may not include any amount under subparagraph b of the fourth paragraph of section 130R120 in respect of that disposition if subparagraph a of the first paragraph of section 130R124 applied in respect of the property for the purchaser.
s. 130R55.13; O.C. 2847-84, s. 8; O.C. 1631-96, s. 18; O.C. 1282-2003, s. 27; O.C. 134-2009, s. 1; O.C. 164-2021, s. 22.
130R125. A taxpayer who disposes of a property in any of the circumstances mentioned in section 130R123 may not include any amount under subparagraph b of the second paragraph of section 130R120 in respect of that disposition if subparagraph a of the first paragraph of section 130R124 applied in respect of the property for the purchaser.
s. 130R55.13; O.C. 2847-84, s. 8; O.C. 1631-96, s. 18; O.C. 1282-2003, s. 27; O.C. 134-2009, s. 1.
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