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I-3 - Taxation Act

Section 250
Disposition versions

Full text
250. (Repealed).
1972, c. 23, s. 232; 1990, c. 59, s. 117; 2003, c. 2, s. 78; 2005, c. 1, s. 79; 2019, c. 14, s. 96.
250. For the purposes of this Title, an incorporeal capital property of a taxpayer means any property a part of the proceeds of disposition of which would, if the taxpayer disposed of the property, be an amount determined under subparagraph b of the second paragraph of section 107 in respect of a business of the taxpayer.
1972, c. 23, s. 232; 1990, c. 59, s. 117; 2003, c. 2, s. 78; 2005, c. 1, s. 79.
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