I-3 - Taxation Act

Section 985.9.1.1 Disposition versions

2011-12-09

985.9.1.1. (Repealed).

1995, c. 63, s. 110; 1997, c. 3, s. 71; 2005, c. 38, s. 222; 2011, c. 34, s. 50.

2006-03-01

985.9.1.1. For the purposes of subparagraph a of the second paragraph of section 985.9, where a receipt referred to in subsection 2 of section 110.1 or 118.1 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) has been issued in respect of an individual or a corporation in connection with a gift of a work of art made by the individual or corporation, as the case may be, and at any time the presumption set out in section 714.1 or 752.0.10.11.1 applies in respect of the individual or corporation, as the case may be, in connection with that gift, the reference to a receipt referred to in section 712 or 752.0.10.3 shall, in respect of the gift, be replaced by a reference to a receipt referred to in subsection 2 of section 110.1 or 118.1 of the Income Tax Act.

1995, c. 63, s. 110; 1997, c. 3, s. 71; 2005, c. 38, s. 222.