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

Section 851.22.11r2
Disposition versions

Full text
851.22.11R2. Subject to Division III, if section 851.22.11 of the Act applies to the disposition of a specified debt obligation by a taxpayer, the amount allocated to each taxation year in respect of the residual portion of the gain or loss from the disposition is determined, for the purposes of paragraphs c and d of that section,
(a)  by a method that complies with, or is substantially similar to a method that complies with, section 851.22.11R3; or
(b)  if gains and losses from the disposition of debt obligations are amortized to profit for the purpose of the taxpayer’s financial statements, by the method used for the purpose of the taxpayer’s financial statements.
O.C. 390-2012, s. 64.
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