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I-4 - Act respecting the application of the Taxation Act
Section 60
Disposition versions
60. (Repealed).
60. The five taxation years immediately preceding the taxation year, as contemplated in section 266 of the Taxation Act, do not include any taxation year ending before 1972.
For the purposes of sections 265 to 269 of the said act, if the taxation year of a taxpayer overlaps the beginning of 1972, he shall not take into account in such taxation year the gains and losses from the dispositions before 1972 of any property.
