I-3 - Taxation Act

Section 790 Disposition versions

2006-03-01

790. For the purposes of this Title, where a person has sold or delivered a quantity of goods to a marketing board established by a law of Canada or of a province, the marketing board has sold or delivered the same quantity of goods of the same class or quality to a taxpayer of which the person is a member, and the taxpayer has credited that person with an amount based on the quantity of goods sold or delivered to it by the marketing board, such person is deemed to have sold or delivered that quantity of goods to the taxpayer, and the taxpayer is deemed to have acquired it from that person.

1975, c. 22, s. 213.