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I-3 - Taxation Act

Section 259.0.1
Disposition versions

Full text
259.0.1. For the purposes of section 259, a security within the meaning of section 47.18 acquired by a taxpayer after 27 February 2000 is deemed not to be identical to any other security acquired by the taxpayer if
(a)  the security is acquired in circumstances to which any of sections 49.2, 49.5 and 886 applies or to which section 58.0.1, as it read before being repealed, applies; or
(b)  the security is a security to which the first paragraph of section 49.2.3 applies.
2003, c. 2, s. 91; 2009, c. 5, s. 89; 2011, c. 34, s. 28.
259.0.1. For the purposes of section 259, a security within the meaning of section 47.18 acquired by a taxpayer after 27 February 2000 is deemed not to be identical to any other security acquired by the taxpayer if
(a)  the security is acquired in circumstances to which any of sections 49.2, 49.5, 58.0.1 and 886 applies; or
(b)  the security is a security to which the first paragraph of section 49.2.3 applies.
2003, c. 2, s. 91; 2009, c. 5, s. 89.
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