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

Section 39
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39. For the purposes of section 37, an original right in respect of a government right is a right or permit described in section 38 and acquired by a taxpayer following a transaction made before 1972 for purposes other than those contemplated by section 38, if the government right was acquired by the taxpayer to ensure without interruption the continuation of rights essentially similar to the rights which he held under such right or permit.
1973, c. 17, s. 145; 2019, c. 14, s. 472.
39. For the purposes of section 37, an original right in respect of a governmental right is a right or permit described in section 38 and acquired by a taxpayer following a transaction made before 1972 for purposes other than those contemplated by section 38, if the governmental right was acquired by the taxpayer to ensure without interruption the continuation of rights essentially similar to the rights which he held under such right or permit.
1973, c. 17, s. 145.
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