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

Section 360r20
Disposition versions

Full text
360R20. Where a particular person acquires a property at any time in circumstances where section 360R18 does not apply, any person who was an original owner or a predecessor owner of the property by reason of a disposition of the property before that time is, for the purposes of applying this chapter in respect of the particular person or another person acquiring the property after that time, deemed, after that time, not to be an original owner or a predecessor owner, as the case may be, of the property by reason of a disposition of that property before that time.
s. 360R7.2; O.C. 35-96, s. 23; O.C. 134-2009, s. 1.
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