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I-3 - Taxation Act

Section 726.7.0.1
Disposition versions

Full text
726.7.0.1. Where the second amount in dollars referred to in subparagraph a of the first paragraph of section 726.7.1 is, with reference to section 693.5, greater than $500,000 for a taxation year, the following rules apply:
(a)  the amount of $500,000 in the formula in subparagraph a of the first paragraph of section 726.7 is to be replaced for the year by that greater amount; and
(b)  section 726.19.1 is to be read for the year without reference to its third paragraph.
2015, c. 24, s. 95.
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