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I-3 - Taxation Act

Section 418.34
Disposition versions

Full text
418.34. Where after 5 June 1987 a predecessor owner of foreign resource properties disposes of all or substantially all of its foreign resource properties to a corporation in circumstances in which section 418.17 applies, for the purpose of applying that section to the predecessor owner in respect of its acquisition of any of those properties, or other foreign resource properties retained by it at the time of the disposition which were acquired by it in circumstances in which that section 418.17 applied, it is deemed, after the disposition, never to have acquired the properties.
1989, c. 77, s. 49; 1995, c.49, s. 116; 1997, c. 3, s. 71.
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