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I-3 - Taxation Act

Section 851.22.20
Disposition versions

Full text
851.22.20. (Repealed).
1996, c. 39, s. 235; 2001, c. 7, s. 130; 2015, c. 24, s. 127.
851.22.20. A taxpayer that elects an amount under section 851.22.19 is deemed, for each taxation year that begins before 1 January 1999 and ends after 30 October 1994, to have a taxable capital gain for the year from the disposition of property or, where the taxpayer was not resident in Canada at any time in the year, from the disposition of taxable Québec property equal to the aggregate of all amounts prescribed for the year.
1996, c. 39, s. 235; 2001, c. 7, s. 130.
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