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I-3 - Taxation Act

Section 274.2
Disposition versions

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274.2. Where, in circumstances to which section 688 applies and section 691 does not apply, property has been acquired by a taxpayer in satisfaction of all or any part of his capital interest in a trust, the taxpayer is deemed, for the purposes of sections 271, 274, 274.0.1, 275.1 to 277 and 285, to have owned the property continuously since the trust last acquired it.
1986, c. 19, s. 48; 1994, c. 22, s. 130.
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