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I-3 - Taxation Act

Section 710.2.1
Disposition versions

Full text
710.2.1. For the purposes of subparagraph ii of paragraph c of section 422 and sections 710 to 716.0.11, where at any time the Canadian Cultural Export Review Board or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph a of section 710 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to section 716, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 93; 2003, c. 2, s. 188; 2006, c. 3, s. 35; 2012, c. 8, s. 62; 2011, c. 21, s. 232; 2015, c. 21, s. 230.
710.2.1. For the purposes of subparagraph ii of paragraph c of section 422 and sections 710 to 716.0.11, where at any time the Canadian Cultural Export Review Board, the Conseil du patrimoine culturel du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph a of section 710 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to section 716, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 93; 2003, c. 2, s. 188; 2006, c. 3, s. 35; 2012, c. 8, s. 62; 2011, c. 21, s. 232.
710.2.1. For the purposes of subparagraph ii of paragraph c of section 422 and sections 710 to 716.0.11, where at any time the Canadian Cultural Export Review Board, the Commission des biens culturels du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph a of section 710 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to section 716, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 93; 2003, c. 2, s. 188; 2006, c. 3, s. 35; 2012, c. 8, s. 62.
710.2.1. For the purposes of subparagraph ii of paragraph c of section 422 and sections 710 to 716.0.3, where at any time the Canadian Cultural Export Review Board, the Commission des biens culturels du Québec or the Minister of Sustainable Development, Environment and Parks, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph a of section 710 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to section 716, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 93; 2003, c. 2, s. 188; 2006, c. 3, s. 35.
710.2.1. For the purposes of subparagraph ii of paragraph c of section 422 and sections 710 to 716.0.3, where at any time the Canadian Cultural Export Review Board, the Commission des biens culturels du Québec or the Minister of the Environment, as the case may be, determines or redetermines an amount to be the fair market value of a property that is the subject of a gift described in paragraph a of section 710 made by a taxpayer within the two-year period that begins at that time, the last amount so determined or redetermined within the period is deemed to be the fair market value of the property at the time the gift was made and, subject to section 716, to be the taxpayer’s proceeds of disposition of the property.
2001, c. 53, s. 93; 2003, c. 2, s. 188.
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