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I-3 - Taxation Act
Section 517.4.5
Disposition versions
517.4.5. For the purposes of section 517.4.4, if more than one share to which that section applies is disposed of in a taxation year, each such share is deemed to have been separately disposed of in the order designated by the taxpayer after 19 December 2006 in accordance with subsection 2.1 of section 84.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) in relation to those shares.
Chapter V.2 of Title II of Book I applies in relation to a designation made under subsection 2.1 of section 84.1 of the Income Tax Act or in relation to a designation made under this section before 20 December 2006.
517.4.5. For the purposes of section 517.4.4, where more than one share to which this section applies is disposed of in a taxation year, each such share is deemed to have been separately disposed of in the order designated by the taxpayer in his fiscal return for the year under this Part.
