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I-3 - Taxation Act

Section 373
Disposition versions

Full text
373. In this chapter, a foreign resource property means a property that would be referred to in section 370, if
(a)  in the case of a foreign resource property in relation to a country, the references in that section to “Canadian resource property of a taxpayer” in the portion before paragraph a and “in Canada” wherever it appears in paragraphs a to e were read as references to “foreign resource property of a taxpayer in relation to a country” and “in that country”, respectively; and
(b)  in any other case, the references in that section to “Canadian” in the portion before paragraph a and “in Canada” wherever it appears in paragraphs a to e were read as references to “foreign” and “outside Canada”, respectively.
1972, c. 23, s. 340; 2004, c. 8, s. 67.
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