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

Section 273r1 Disposition versions

2012-09-01

273R1. An individual makes the election under paragraph b of section 273 of the Act by filing, with the individual’s fiscal return for the taxation year during which the individual disposed of land referred to in that section that included a property that was the individual’s principal residence, a letter stating that the individual so elects, describing the property with sufficient details to allow proper identification of the property designated as the individual’s principal residence and stating the number of taxation years ending after the time referred to in the first paragraph of section 271 of the Act during which the property was the individual’s principal residence while the individual was resident in Canada.

s. 273R1; O.C. 1981-80, s. 273R1; O.C. 3926-80, s. 7; R.R.Q., 1981, c. I-3, r. 1, s. 273R1; O.C. 1451-2000, s. 8; O.C. 1149-2006, s. 17; O.C. 134-2009, s. 1.