I-3 - Taxation Act

Section 374.3 Disposition versions

2006-03-01

374.3. Where at any time in a taxation year an individual becomes or ceases to be resident in Canada, the following rules apply:

(a)  sections 371 and 374 apply to the individual as if the year were the period or periods in the year throughout which the individual was resident in Canada; and

(b)  for the purposes of sections 371 and 374, section 393.1 does not apply to the individual for the year.

2004, c. 8, s. 68.