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

Section 21.6r5
Disposition versions

Full text
21.6R5. For the purpose of determining, under paragraph b of section 21.6R1 and of section 21.6R3, the time at which a share of a class of the capital stock of a corporation was acquired by any taxpayer, shares of that class acquired by the taxpayer at any particular time before a disposition by the taxpayer of shares of that class are deemed to have been disposed of before shares of that class acquired by the taxpayer before that particular time.
s. 21.6R6; O.C. 1114-92, s. 3; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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