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

Section 251r1
Disposition versions

Full text
251R1. For the purposes of section 251 of the Act, proceeds of disposition of a property do not include an amount deemed to be a dividend paid to a taxpayer or, if the taxpayer is a partnership, to a member of the partnership, under subsection 1.1 of section 212.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) or subsection 2 of section 212.2 of that Act.
s. 251R1; O.C. 1981-80, s. 251R1; R.R.Q., 1981, c. I-3, r. 1, s. 251R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1; S.Q. 2021, c. 14, s. 248.
251R1. For the purposes of section 251 of the Act, proceeds of disposition of a property do not include an amount deemed to be a dividend paid under subsection 1 of section 212.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 251R1; O.C. 1981-80, s. 251R1; R.R.Q., 1981, c. I-3, r. 1, s. 251R1; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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