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I-3 - Taxation Act

Section 1121.3
Disposition versions

Full text
1121.3. A taxpayer shall add, in computing, at any time in his taxation year, the adjusted cost base to him of a unit in a mutual fund trust, that part of the amount included in computing his income under section 1121.1 that is reasonably attributable to the amount determined under paragraph b of section 1121.2 by the trust for its taxation year ending in the year in respect of the unit owned by the taxpayer.
1990, c. 59, s. 362; 1996, c. 39, s. 273.
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