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I-3 - Taxation Act

Section 851.22.10
Disposition versions

Full text
851.22.10. Where a taxpayer has disposed of a specified debt obligation after 22 February 1994,
(a)  except as provided by this division and by paragraph d of section 484.12, no amount shall be included or deducted in respect of the disposition in computing the taxpayer’s income; and
(b)  except where the obligation is an indexed debt obligation, other than a prescribed obligation, the first paragraph of section 167 shall not apply in respect of the disposition.
1996, c. 39, s. 235; 2001, c. 7, s. 125.
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