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I-3 - Taxation Act

Section 888.1
Disposition versions

Full text
888.1. A taxpayer who has a share in respect of which he has made the election referred to in section 886 shall include in computing his income for the taxation year in which he disposed of or exchanged the share or ceased to be resident in Canada, whichever is the earlier, the amount by which the fair market value of the share at the time he acquired it exceeds the cost to him, determined under paragraph c of section 888, of the share at the time he acquired it.
1987, c. 67, s. 166; 1997, c. 85, s. 200.
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