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I-3 - Taxation Act

Section 745.7
Disposition versions

Full text
745.7. For the purposes of section 745.5, where a taxpayer (in this section referred to as the “transferee”) acquires an interest in a partnership at any time from another taxpayer (in this section referred to as the “transferor”), in computing the cost of the partnership interest to the transferee there is to be added an amount equal to the aggregate of all amounts each of which is an amount deducted from the transferor’s cost of the partnership interest because of section 745.5, other than an amount to which section 741.2 would apply.
2021, c. 14, s. 87.
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