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I-3 - Taxation Act

Section 490
Disposition versions

Full text
490. Paragraph d of section 489 applies only in the case of a public utility, if such public utility or the property described in that paragraph has been disposed of to a person resident in such other country and if the obligation received by the corporation has been issued or guaranteed by the government of that other country or any mandatary of such government.
1972, c. 23, s. 388; 1995, c. 49, s. 131; 1997, c. 3, s. 71; 2017, c. 29, s. 73.
490. Paragraph d of section 489 applies only in the case of a business of a public utility or public service, if such business or the property contemplated in the said paragraph has been disposed of to a person resident in such other country and if the obligation received by the corporation has been issued or guaranteed by the government of that other country or any agent of such government.
1972, c. 23, s. 388; 1995, c. 49, s. 131; 1997, c. 3, s. 71.
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