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I-3 - Taxation Act

Section 1102.5
Disposition versions

Full text
1102.5. For the purposes of paragraph i of section 1102.4, a property is a tax-agreement-exempt property of a person not resident in Canada, at the time of that person’s disposition of the property to another person (in this section referred to as the “purchaser”), if
(a)  it is, at that time, a tax-agreement-protected property, within the meaning of section 1, of the person not resident in Canada; and
(b)  if the purchaser and the person not resident in Canada are related at that time, the purchaser provides notice in accordance with section 1101.2 in respect of the disposition.
2009, c. 15, s. 374.
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