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I-3 - Taxation Act

Section 96.0.1
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96.0.1. For the purposes of paragraph a of subsection 2 of section 96, if a taxpayer acquires a replacement property after the end of the period provided for in that paragraph a for the acquisition, and, in the Minister’s opinion, the taxpayer was unable to acquire the replacement property before the end of the period because of the specific nature of the former property referred to in section 96, the taxpayer is deemed to have acquired the replacement property before the end of the period.
2002, c. 40, s. 20; 2009, c. 15, s. 52.
96.0.1. For the purposes of paragraph a of subsection 2 of section 96, where a taxpayer acquires a replacement property after the end of the second taxation year following the end of the year referred to in subsection 1 of section 96 or after the end of the first taxation year following the end of the year referred to in that subsection 1, as the case may be, and, in the Minister’s opinion, the taxpayer was unable to acquire the replacement property before the end of the period because of the specific nature of the former property referred to in section 96, the taxpayer is deemed, if the taxpayer appropriates an amount to acquire the replacement property, to have appropriated an amount to acquire that property before the end of the period.
2002, c. 40, s. 20.
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