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I-4 - Act respecting the application of the Taxation Act

Section 17
Disposition versions

Full text
17. Where sections 436, 439, 518 to 526, 528 to 533, 545 to 549, 556 to 569, the second paragraph of section 614 and sections 620 to 632 and 688 of the Taxation Act (chapter I-3) apply in the case of a death, a winding-up or a transaction, including a gift, whereby a taxpayer has acquired at any particular time after 1971 depreciable property of a prescribed class from a person who had acquired it before 1972 and owned it without interruption from 31 December 1971 until that time, such taxpayer is deemed, for the purposes of section 15, to have acquired such property before 1972 and to have owned it without interruption from 31 December 1971 until the time of its subsequent disposition.
1972, c. 24, s. 32; 1974, c. 18, s. 50; 1975, c. 22, s. 266; 1978, c. 26, s. 220; 2009, c. 15, s. 459.
17. Where sections 438, 439, 518 to 526, 528 to 533, 545 to 549, 556 to 569, the second paragraph of section 614 and sections 620 to 632 and 688 of the Taxation Act (chapter I-3) apply in the case of a death, a winding-up or a transaction, including a gift, whereby a taxpayer has acquired at any particular time after 1971 depreciable property of a prescribed class from a person who had acquired it before 1972 and owned it without interruption from 31 December 1971 until that time, such taxpayer is deemed, for the purposes of section 15, to have acquired such property before 1972 and to have owned it without interruption from 31 December 1971 until the time of its subsequent disposition.
1972, c. 24, s. 32; 1974, c. 18, s. 50; 1975, c. 22, s. 266; 1978, c. 26, s. 220.
17. Where sections 518 to 533, 545 to 549, 556 to 568, the second paragraph of section 614, and sections 620 to 631 and 688 of the Taxation Act apply to a transaction whereby a taxpayer has acquired at any particular time after 1971 depreciable property from a person who has acquired it before 1972 and owned it without interruption from 31 December 1971 until that time, such taxpayer is deemed, for the purposes of section 15, to have acquired such property before 1972 and to have owned it without interruption from 31 December 1971 until the time of its subsequent disposition.
1972, c. 24, s. 32; 1974, c. 18, s. 50; 1975, c. 22, s. 266.
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