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I-3 - Taxation Act

Section 766.7.1
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Full text
766.7.1. (Repealed).
2012, c. 8, s. 132; 2015, c. 21, s. 307.
766.7.1. If a specified individual would have for a taxation year, but for this chapter, a taxable capital gain (other than an excluded amount) from a disposition of shares (other than shares listed on a designated stock exchange or shares of a mutual fund corporation) that are transferred, either directly or indirectly, in any manner whatever, to a person with whom the specified individual does not deal at arm’s length, the amount of that taxable capital gain is deemed not to be a taxable capital gain and twice the amount is deemed to be received by the specified individual in the year as a taxable dividend that is not an eligible dividend.
2012, c. 8, s. 132.
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