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I-3 - Taxation Act

Section 525
Disposition versions

Full text
525. Where two or more properties, each of which is a property described in paragraph b of section 524, are disposed of at the same time, sections 523 and 524 apply as if each property so disposed of had been separately disposed of in the order designated by the taxpayer in the prescribed form or, if the taxpayer does not so designate any such order, in the order designated by the Minister.
1975, c. 22, s. 119; 1997, c. 85, s. 91; 2019, c. 14, s. 152.
525. Where two or more properties, each of which is a property described in paragraph a or b of section 524, are disposed of at the same time, sections 523 and 524 apply as if each property so disposed of had been separately disposed of in the order designated by the taxpayer in the prescribed form or, if the taxpayer does not so designate any such order, in the order designated by the Minister.
1975, c. 22, s. 119; 1997, c. 85, s. 91.
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