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

Section 360r19
Disposition versions

Full text
360R19. Where, in a particular taxation year, a predecessor owner of a property disposes of it to a corporation in circumstances where section 360R18 applies, for the purposes of applying that section to the predecessor owner for a taxation year ending after 17 February 1987 in respect of the acquisition of that property by the predecessor owner, that owner is deemed, after the disposition, to have never acquired the property, except for the purpose of making a deduction under section 360R18 for the particular year.
s. 360R7.1; O.C. 35-96, s. 23; O.C. 1707-97, s. 98; O.C. 134-2009, s. 1.
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