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

Section 597.3r1
Disposition versions

Full text
597.3R1. For the purposes of the second paragraph of section 597.3 of the Act, a prescribed offshore investment fund property of a taxpayer is an offshore investment fund property of a taxpayer, within the meaning of paragraph a of section 597.1 of the Act,
(a)  that the taxpayer acquired by inheritance or will from a deceased person who did not reside in Canada at any time during the five-year period immediately preceding the person’s death;
(b)  that had not been acquired by the deceased person from a person who resided in Canada; and
(c)  that is not a property substituted for a property that had been acquired by the deceased person from a person who resided in Canada.
s. 597.3R1; O.C. 615-88, s. 21; O.C. 134-2009, s. 1.
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