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I-3 - Taxation Act

Section 772.3
Disposition versions

Full text
772.3. For the purposes of this chapter, where an individual dies or ceases to be resident in Canada during a taxation year, the last day of his taxation year is the day of his death or the last day on which he was resident in Canada, as the case may be.
1995, c. 63, s. 82; 2009, c. 5, s. 322.
772.3. For the purposes of this chapter, where an individual dies or ceases to be resident in Canada during a taxation year, the last day of his taxation year is deemed to be the day of his death or the last day on which he was resident in Canada, as the case may be.
1995, c. 63, s. 82.
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