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I-3 - Taxation Act

Section 921.3
Disposition versions

Full text
921.3. For the purposes of section 921.2,
(a)  the income of a trust includes dividends described in sections 501 to 503;
(b)  the first paragraph of section 231 shall be interpreted as if the taxable capital gain or the allowable capital loss represented the total capital gain or total capital loss, as the case may be, resulting from the disposition of a property.
1987, c. 67, s. 168; 1990, c. 59, s. 326.
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