I-3 - Taxation Act

Section 1095 Disposition versions

2019-06-19

1095. For the purposes of this Part, the expression  “taxable Canadian property” has the meaning that would be assigned by the definition of “taxable Québec property” in section 1094 if

(a)  section 1094 were read as if “Québec property” and “Québec” were replaced, wherever they appear except in subparagraphs ii and iii of paragraph c, by “Canadian property” and “Canada”, respectively;

(b)  subparagraph ii of paragraph c of section 1094 were read as if “Québec resource property within the meaning of subparagraph d of the first paragraph of section 1089” were replaced by “Canadian resource property”; and

(c)  subparagraph iii of paragraph c of section 1094 were read as if “Québec timber resource property within the meaning of subparagraph e of the first paragraph of section 1089” were replaced by “timber resource property”.

1972, c. 23, s. 819; 2019, c. 14, s. 437.

2006-03-01

1095. For the purposes of this Part, the expression “taxable Canadian property” has the same meaning as the expression “taxable Québec property” as provided in section 1094 by replacing the expressions “Québec property” and “Québec” by the expressions “Canadian property” and “Canada”.

1972, c. 23, s. 819.