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I-3 - Taxation Act

Section 744.2
Disposition versions

Full text
744.2. Subject to sections 744.4 and 744.5, a trust shall subtract from the amount of any loss, determined without reference to this section, resulting from the disposition of a share that is property, other than capital property, of the trust, the aggregate of
(a)  the aggregate of all amounts each of which is a dividend received by the trust on the share, to the extent that the amount was not designated under section 667 in respect of a beneficiary of the trust; and
(b)  the aggregate of all amounts each of which is a dividend received on the share that was designated under section 666 or 667 by the trust in respect of a beneficiary of the trust.
1984, c. 15, s. 173; 1996, c. 39, s. 203; 2001, c. 7, s. 98.
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