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I-3 - Taxation Act

Section 979.39
Disposition versions

Full text
979.39. For the purpose of computing a qualified shipowner’s income for a taxation year, the following rules apply:
(a)  the amount of any taxable capital gain for the year from the disposition of qualified property within the shipowner’s tax-free reserve is deemed to be nil; and
(b)  the amount of any allowable capital loss for the year from the disposition of qualified property within the shipowner’s tax-free reserve is deemed to be nil.
2015, c. 21, s. 353.
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