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I-3 - Taxation Act
Section 772.5.4
Disposition versions
772.5.4. For the purposes of sections 772.5.1 and 772.5.2 and the definition of “economic profit” in section 772.2,
(a) sections 83.0.4, 83.0.5, 281 to 283 and 428 to 451, Chapter I of Title I.1 of Book VI, Title I.2 of Book VI, sections 832.1, 851.22.0.4 and 851.22.15, paragraph b of section 851.22.23 and sections 851.22.23.1, 851.22.23.2 and 999.1 do not apply to deem a disposition or acquisition of property to have been made;
(b) the following dispositions are deemed not to be dispositions:
i. a disposition, to which section 301.3 applies, of a capital property in exchange for a new obligation,
ii. a disposition, to which sections 541 to 543 apply, of shares in exchange for new shares, or
iii. a disposition, to which sections 551 to 553.1, 554 and 555 apply, of shares in exchange for new shares; and
(c) the capital property and the new obligation, or the shares and the new shares, as the case may be, to which paragraph b refers, are deemed to be the same property.
772.5.4. For the purposes of sections 772.5.1 and 772.5.2 and the definition of “economic profit” in section 772.2,
(a) sections 83.0.4, 83.0.5, 281 to 283 and 428 to 451, Chapter I of Title I.1 of Book VI, Title I.2 of Book VI, sections 832.1 and 851.22.15, paragraph b of section 851.22.23 and sections 851.22.23.1, 851.22.23.2 and 999.1 do not apply to deem a disposition or acquisition of property to have been made;
(b) the following dispositions are deemed not to be dispositions:
i. a disposition, to which section 301.3 applies, of a capital property in exchange for a new obligation,
ii. a disposition, to which sections 541 to 543 apply, of shares in exchange for new shares, or
iii. a disposition, to which sections 551 to 553.1, 554 and 555 apply, of shares in exchange for new shares; and
(c) the capital property and the new obligation, or the shares and the new shares, as the case may be, to which paragraph b refers, are deemed to be the same property.
772.5.4. For the purposes of sections 772.5.1 and 772.5.2 and the definition of “economic profit” in section 772.2,
(a) sections 83.0.4, 83.0.5, 106.5, 106.6, 281 to 283 and 428 to 451, Chapter I of Title I.1 of Book VI, Title I.2 of Book VI, sections 832.1 and 851.22.15, paragraph b of section 851.22.23 and sections 851.22.23.1, 851.22.23.2 and 999.1 do not apply to deem a disposition or acquisition of property to have been made;
(b) the following dispositions are deemed not to be dispositions:
i. a disposition, to which section 301.3 applies, of a capital property in exchange for a new obligation,
ii. a disposition, to which sections 541 to 543 apply, of shares in exchange for new shares, or
iii. a disposition, to which sections 551 to 553.1, 554 and 555 apply, of shares in exchange for new shares; and
(c) the capital property and the new obligation, or the shares and the new shares, as the case may be, to which paragraph b refers, are deemed to be the same property.
772.5.4. For the purposes of sections 772.5.1 and 772.5.2 and the definition of “economic profit” in section 772.2,
(a) sections 83.0.4, 83.0.5, 106.5, 106.6, 281 to 283 and 428 to 451, Chapter I of Title I.1 of Book IV, paragraph f of section 785.5, sections 832.1 and 851.22.15, paragraph b of section 851.22.23 and sections 851.22.23.1, 851.22.23.2 and 999.1 do not apply to deem a disposition or acquisition of property to have been made;
(b) the following dispositions are deemed not to be dispositions:
i. a disposition, to which section 301.3 applies, of a capital property in exchange for a new obligation,
ii. a disposition, to which sections 541 to 543 apply, of shares in exchange for new shares, or
iii. a disposition, to which sections 551 to 553.1, 554 and 555 apply, of shares in exchange for new shares; and
(c) the capital property and the new obligation, or the shares and the new shares, as the case may be, to which paragraph b refers, are deemed to be the same property.
