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I-3 - Taxation Act

Section 772.5.1
Disposition versions

Full text
772.5.1. If a taxpayer acquires a property, other than a capital property, at any time after 23 February 1998 and it is reasonable to expect at that time that the taxpayer will not realize an economic profit in respect of the property for the period that begins at that time and ends when the taxpayer next disposes of the property, the amount of all income or profits taxes in respect of the property for the period, and in respect of related transactions, paid by the taxpayer for any year to the government of a foreign country, is not included in computing the taxpayer’s business-income tax or non-business-income tax for any taxation year.
2001, c. 53, s. 133; 2003, c. 2, s. 230.
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