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I-3 - Taxation Act
Section 710.0.0.2
Disposition versions
710.0.0.2. (Repealed).
2009, c. 15, s. 106; 2019, c. 142019, c. 14, s. 1811.
710.0.0.2. The amount to which paragraph a.1 of section 710 refers, in respect of property, is the amount determined by the formula
A × B/C.
In the formula in the first paragraph,
(a) A is the lesser of the cost to the corporation of the property and 50% of the amount by which the corporation’s proceeds of disposition of the property in respect of the gift exceeds the cost to the corporation of the property;
(b) B is the eligible amount of the gift; and
(c) C is the corporation’s proceeds of disposition of the property in respect of the gift.
