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I-3 - Taxation Act
Section 231.3
Disposition versions
231.3. For the purposes of section 231.1, as it read before being repealed, and section 231.2, where the taxation year of the donor includes 28 February 2000 or 17 October 2000, or begins after 28 February 2000 and ends before 17 October 2000, the fraction “1/4” in the portion before paragraph a of either of those sections shall be replaced by the fraction obtained by multiplying the fraction in paragraphs a to d of section 231.0.1 that applies to the donor for the year by 1/2.
