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

Section 360r94
Disposition versions

Full text
360R94. For the purposes of section 360R93, where an individual has acquired a share in substitution for a particular share that the individual has disposed of and where subsequently, by one or more transactions, the individual has acquired another share in substitution for that share or for a share previously acquired in substitution, any share so acquired is deemed to be a share that was substituted for the particular share.
s. 360R55.4; O.C. 1746-88. s. 5; O.C. 134-2009, s. 1.
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