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I-3 - Taxation Act

Section 1135.9.1
Disposition versions

Full text
1135.9.1. A corporation deemed to have acquired a property at a particular time under paragraph b of section 125.1 is deemed, for the purposes of sections 1135.1 to 1135.8.1, to have acquired the property at that time at a cost of acquisition, incurred and paid at that time, equal to the fair market value of the property at that time, and to own the property from that time to the time at which it is deemed to dispose of the property under paragraph f of section 125.1.
2006, c. 13, s. 214; 2006, c. 36, s. 263.
1135.9.1. A corporation deemed to have acquired a property at a particular time under paragraph b of section 125.1 is deemed, for the purposes of sections 1135.1 to 1135.8, to have acquired the property at that time at a cost of acquisition, incurred and paid at that time, equal to the fair market value of the property at that time, and to own the property from that time to the time at which it is deemed to dispose of the property under paragraph f of section 125.1.
2006, c. 13, s. 214.
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