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I-4 - Act respecting the application of the Taxation Act
Section 38
Disposition versions
38. For the purposes of sections 36 and 37, a government right means a right or permit issued to the taxpayer by the government of a province or of Canada, a Canadian municipality or a body authorized for such purpose by such government or municipality, which is an essential condition for the carrying out by the taxpayer of business under an Act of such government or a by-law of such municipality and which the taxpayer has acquired following a transaction prior to 1 January 1972, or at any time whatsoever to ensure uninterrupted continuation of rights essentially similar to the rights which the taxpayer held previously under a government right which the taxpayer held before that time.
38. For the purposes of section 37, a governmental right means a right or permit issued to the taxpayer by the government of a province or of Canada, a Canadian municipality or a body authorized for such purpose by such government or municipality, which is an essential condition for the carrying out by him of business under an Act of such government or a by-law of such municipality and which he has acquired following a transaction prior to 1972, or at any time whatsoever to ensure uninterrupted continuation of rights essentially similar to the rights which he held previously under a governmental right which he held before that time.
