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I-3 - Taxation Act

Section 278.1
Disposition versions

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278.1. For the purposes of section 278, if a taxpayer acquires a capital replacement property for a former property after the end of the period provided for in that section for the acquisition and, in the Minister’s opinion, the taxpayer was unable to acquire the capital replacement property before the end of the period because of the specific nature of the former property, the taxpayer is deemed to have acquired the capital replacement property before the end of the period.
2002, c. 40, s. 24; 2009, c. 15, s. 70.
278.1. For the purposes of section 278, where a taxpayer acquires a capital replacement property for a former property after the end of the second taxation year following the end of the year referred to in that section 278 or after the end of the first taxation year following the end of that year, as the case may be, and, in the Minister’s opinion, the taxpayer was unable to acquire the replacement property before the end of the period because of the specific nature of the former property, the taxpayer is deemed to have acquired the capital replacement property before the end of the period.
2002, c. 40, s. 24.
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