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I-3 - Taxation Act

Section 282
Disposition versions

Full text
282. Where property has, since its acquisition by a taxpayer, been regularly used in part for gaining or producing income and in part for some other purpose, the proportion of the property that the use made of it for such other purpose is of its whole use applies in computing the cost of the property or the proceeds of its disposition, as the case may be, to determine the part of such cost or proceeds assignable to that part of the property used for such other purpose.
1972, c. 23, s. 260; 1990, c. 59, s. 130.
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