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I-3 - Taxation Act

Section 776.1.4.2
Disposition versions

Full text
776.1.4.2. In no case may an individual deduct an amount under section 776.1.1 or 776.1.2 in respect of an amount paid by the individual for the acquisition of a replacement share within the meaning assigned by sections 776.1.5.0.1 and 776.1.5.0.6, under the rules provided for that purpose in Division II or III, as the case may be.
2001, c. 53, s. 143; 2003, c. 2, s. 236; 2005, c. 38, s. 186.
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