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I-3 - Taxation Act

Section 1079.4
Disposition versions

Full text
1079.4. A person may, at any time, sell or issue, or accept consideration in respect of, a tax shelter only if
(a)  the Minister has issued before that time an identification number for the tax shelter; and
(b)  that time is during the calendar year designated by the Minister as being applicable to the identification number.
1990, c. 59, s. 350; 2000, c. 5, s. 281; 2013, c. 10, s. 145.
1079.4. No person shall issue or sell, or accept consideration in respect of, a tax shelter before the Minister has issued an identification number for the tax shelter.
1990, c. 59, s. 350; 2000, c. 5, s. 281.
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