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I-3 - Taxation Act

Section 7.11.0.1
Disposition versions

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7.11.0.1. Section 7.9 does not apply to a usufruct or a right of use of an immovable property when a taxpayer disposes of the bare ownership of the immovable property in the course of a gift to a qualified donee and retains, for life, the usufruct or the right of use.
2009, c. 5, s. 19; 2011, c. 1, s. 17; 2012, c. 8, s. 35.
7.11.0.1. Section 7.9 does not apply to a usufruct or a right of use of an immovable property when a taxpayer disposes of the bare ownership of the immovable property in the course of a gift to a donee described in any of the definitions of “total charitable gifts”, “total Crown gifts” and “total gifts of qualified property” in the first paragraph of section 752.0.10.1 and retains, for life, the usufruct or the right of use.
2009, c. 5, s. 19; 2011, c. 1, s. 17.
7.11.0.1. Sections 7.9, 7.10 and 7.11 do not apply to a usufruct or a right of use of an immovable property when a taxpayer disposes of the bare ownership of the immovable property in the course of a gift to a donee described in any of the definitions of “total charitable gifts”, “total Crown gifts” and “total gifts of qualified property” in the first paragraph of section 752.0.10.1 and retains, for life, the usufruct or the right of use.
2009, c. 5, s. 19.
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