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I-3 - Taxation Act

Section 487.0.4
Disposition versions

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487.0.4. The first paragraph of section 487 and sections 487.0.2 and 487.0.2.1 do not apply to a taxpayer, in respect of a farming business, for a taxation year in which the taxpayer died or where at the end of the year the taxpayer is not resident in Canada and not carrying on business through a fixed place of business in Canada.
1991, c. 25, s. 79; 1993, c. 16, s. 197; 1996, c. 39, s. 273; 2017, c. 1, s. 129.
487.0.4. Section 487.0.2 and the first paragraph of section 487 do not apply to a taxpayer, in respect of a farming business, for a taxation year in which the taxpayer died or where at the end of the year the taxpayer is not resident in Canada and not carrying on business through a fixed place of business in Canada.
1991, c. 25, s. 79; 1993, c. 16, s. 197; 1996, c. 39, s. 273.
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