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I-3 - Taxation Act

Section 419.4
Disposition versions

Full text
419.4. Where the taxpayer contemplated in section 419.1 does not receive any property as consideration for the payment, he shall include in computing the amount referred to in paragraph g of section 330 for a taxation year the amount of any resource expenses renounced by the corporation in his favour in respect of the payment in the year, except to the extent that such amount has been deducted by him from the adjusted cost base to him of shares of the corporation under paragraph h of section 257 in respect of the payment.
1985, c. 25, s. 85; 1997, c. 3, s. 71.
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