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

Section 851.22.11r11
Disposition versions

Full text
851.22.11R11. The residual portion of a taxpayer’s gain or loss that is from a disposition of a specified debt obligation to which section 851.22.11 of the Act applies is to be allocated to a particular taxation year of the taxpayer to the extent that it has not been allocated to a preceding taxation year, if
(a)  the particular taxation year ends immediately before the time at which the taxpayer ceases to be a financial institution, otherwise than because it has ceased to carry on a business; and
(b)  the disposition occurred before the time referred to in paragraph a.
O.C. 390-2012, s. 64.
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