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I-3 - Taxation Act

Section 1090.2
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1090.2. For the purposes of subparagraph l of the first paragraph of sections 1089 and 1090, and section 1090.1, property that is an immovable or a timber resource property includes, at a particular time, a right in the property and an option in respect of the property, even if, in the case of an immovable, the property is not in existence at that time.
1993, c. 16, s. 346; 2020, c. 16, s. 181.
1090.2. For the purposes of subparagraph l of the first paragraph of sections 1089 and 1090, and section 1090.1, property that is an immovable or a timber resource property referred to therein includes, at a particular time, an interest in the property and an option in respect of the property, even if, in the case of an immovable, the property is not in existence at that time.
1993, c. 16, s. 346.
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