I-3 - Taxation Act

Section 609 Disposition versions

2006-03-01

609. The person to whom section 608 applies is:

(a)  a taxpayer who at any time ceased to be a member of the partnership described therein or of any other partnership that has been dissolved at any time, or would, but for section 618, have been dissolved, where the members thereof or the members of a third partnership in which a member of such other partnership became a member immediately after the other partnership was dissolved, have entered into an agreement described in section 608 in favour of the taxpayer or of any person described in paragraph b; and

(b)  the spouse, succession or legatee by particular title of the taxpayer referred to in paragraph a or a person referred to in section 611.

1975, c. 22, s. 169; 1997, c. 3, s. 71; 1998, c. 16, s. 251; 2000, c. 5, s. 134.