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

Section 360r22
Disposition versions

Full text
360R22. The excess amount mentioned in paragraph a of sections 360R21 and 360R25 is the amount by which the amount included in computing the income of the taxpayer for the year under paragraph e of section 330 of the Act exceeds the proceeds of disposition that became receivable in the year or a preceding taxation year and after 31 December 1982, in respect of the disposition of property described in paragraph b of section 370 of the Act that is any right, licence or privilege to store underground petroleum, natural gas or related hydrocarbons in Canada, to the extent that the proceeds were not deducted in computing such excess amount for a preceding taxation year.
s. 360R12.1; O.C. 2509-85, s. 13; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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