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I-3 - Taxation Act

Section 796.7
Disposition versions

Full text
796.7. Where a person disposes of an eligible unit in a trust that is an eligible trust at the time of the disposition, the following rules apply:
(a)  the gain, if any, of the person from the disposition is deemed not to be a capital gain and must be included in computing the person’s income for the person’s taxation year that includes the time of disposition; and
(b)  the loss, if any, of the person from the disposition is deemed not to be a capital loss and must be deducted in computing the person’s income for the person’s taxation year that includes the time of disposition.
2021, c. 14, s. 101.
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