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I-3 - Taxation Act

Section 2.1
Disposition versions

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2.1. In this Act and the regulations, unless otherwise provided, where the ownership of a property is indeterminate owing to a matrimonial regime, the following rules apply:
(a)  where the property was, immediately before the regime was entered into, the property of one of the spouses subject to the regime, it is deemed to remain the property of that spouse; and
(b)  in other cases, the property is deemed to be the property of the spouse who administers it under the regime.
1979, c. 38, s. 2.
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