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

Section 104r9
Disposition versions

Full text
104R9. Where a taxpayer has made an election under section 104R4 with respect to a vessel and the proceeds of disposition of that vessel have been used before 1975 for replacement thereof, under conditions mentioned in paragraph a of section 104R3, or where a refund is made under section 104R8, the Minister is to issue such reassessments of tax, interest or penalties as are necessary to give effect to sections 104R3, 104R4 and 104R8.
This section also applies with respect to an election under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).
s. 104R9; O.C. 1981-80, s. 104R9; R.R.Q., 1981, c. I-3, r. 1, s. 104R9; O.C. 35-96, s. 86; O.C. 134-2009, s. 1.
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