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

Section 51.2
Disposition versions

Full text
51.2. Sections 59 to 88.2 do not apply in respect of a disposition by a person not resident in Canada of a property
(a)  that the person last acquired before 27 April 1995;
(b)  that would not be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act (chapter I-3) were read as they applied in respect of dispositions that occurred on 26 April 1995; and
(c)  that would be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act were read as they applied in respect of dispositions that occurred on 1 January 1996.
2001, c. 7, s. 172; 2004, c. 8, s. 212.
51.2. Sections 59 to 88.2 do not apply to a disposition by a person not resident in Canada of a taxable Québec property that would not be a taxable Québec property immediately before the disposition if sections 1087 to 1096.2 of the Taxation Act (chapter I-3) were read as they applied in respect of dispositions that occurred on 26 April 1995.
2001, c. 7, s. 172.
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