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I-3, r. 1 - Regulation respecting the Taxation Act

Section 104r5
Disposition versions

Full text
104R5. If section 104R3 does not apply to the proceeds of disposition of a vessel or if the taxpayer does not make an election under section 104R4 within the time prescribed therein, the taxpayer may, on disposal of a vessel owned by the taxpayer, elect to have the proceeds that would be included in computing the taxpayer’s income for the year under Part I of the Act, treated as proceeds of disposition of property of another prescribed class that includes a vessel owned by the taxpayer.
s. 104R5; O.C. 1981-80, s. 104R5; R.R.Q., 1981, c. I-3, r. 1, s. 104R5; O.C. 134-2009, s. 1.
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