I-3 - Taxation Act

Section 745.1 Disposition versions

2017-02-08

745.1. For the purposes of paragraph b of sections 741.1 and 741.3, subparagraph i of subparagraph c of the third paragraph of sections 742 and 742.1, paragraph b of sections 742.2, 742.3, 743.1, 744.0.1, 744.2.1 and 744.2.2, subparagraph b of the first paragraph of section 744.6, paragraph b of section 744.6.1 and section 745.2, where a synthetic disposition arrangement is entered into in respect of a property owned by a taxpayer and the synthetic disposition period of the arrangement is at least 30 days, the taxpayer is deemed not to own the property during the synthetic disposition period.

2017, c. 1, s. 187.