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I-3 - Taxation Act

Section 635.1
Disposition versions

Full text
635.1. Where the taxation year of the taxpayer includes 28 February 2000 or 17 October 2000, or begins after 28 February 2000 and ends before 17 October 2000, the following rules apply:
(a)  the reference to the fraction “1/2” in section 634 shall be read as a reference to the fraction in paragraphs a to d of section 231.0.1 that applies to the taxpayer for the year; and
(b)  the reference to the word “twice” in paragraph d of section 635 shall be read, with the necessary modifications, as a reference to the fraction that is the reciprocal of the fraction in paragraphs a to d of section 231.0.1 that applies to the taxpayer for the year.
2003, c. 2, s. 146.
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