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I-3 - Taxation Act

Section 7.28
Disposition versions

Full text
7.28. The eligible amount of a gift of a property by a taxpayer is equal to zero if it can reasonably be concluded that the gift relates to a transaction or series of transactions
(a)  one of the purposes of which is to avoid the application of section 7.25 to the gift of a property; or
(b)  that would, if this Part were read without reference to this paragraph, result in a tax benefit to which section 1079.10 applies.
2009, c. 5, s. 23.
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