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I-3 - Taxation Act

Section 1034.0.1
Disposition versions

Full text
1034.0.1. Notwithstanding section 1034, the rules mentioned in section 1034.0.2 apply where a taxpayer transfers property to his spouse under a decree, order or judgment of a competent tribunal or under a written separation agreement and where, at the time of the transfer, the taxpayer and his spouse are living apart because of the breakdown of their marriage.
However, nothing in section 1034.0.2 or in this section shall operate to reduce the taxpayer’s liability under any other provision of this Act.
1986, c. 15, s. 181; 1995, c. 1, s. 169; 1995, c. 49, s. 236.
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