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I-3 - Taxation Act

Section 1086.14
Disposition versions

Full text
1086.14. Where in a particular taxation year or within the first 60 days after the end of the year that is included in a participation period of the individual, an individual did not acquire replacement shares for an amount at least equal to the amount determined under section 776.1.5.0.2 for the year in respect of the individual, the individual shall pay, except in the case provided for in section 1086.18, tax equal to the amount determined under section 1086.15 for the year in respect of the individual.
2001, c. 53, s. 241.
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